The HC held that the transfer of right to use helicopters by hiring them out did not constitute a...

The High Court determined that hiring out helicopters did not qualify as a 'deemed sale' under Section 2(g)(iv) of the Central Sales Tax Act. The appellant maintained operational control, including the provision of pilots, crew, and necessary permits, distinguishing this arrangement as a service rather than a transfer of possession. Consequently, the Tribunal's conclusions were deemed unsustainable, and the appeal was allowed, emphasizing that the arrangement was not a transfer of dominion required for a 'deemed sale' under Article 366(29A)(d). .....

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