Nature of transaction - sale or service - tankers given on hire ...

High Court Rules Tanker Hiring for HPCL as Transportation Service, Not Subject to VAT Due to Lack of Transfer.

August 3, 2023

Case Laws VAT and Sales Tax HC

Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms provides for transfer of right to use the trucks for transportation of petroleum products of oil company - the effective control and possession was always with AHS. What was being provided to HPCL was only a transportation service on hire. - Not liable to VAT - HC

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Nature of transaction - sale or service - tankers given on hire ...

High Court Rules Tanker Hiring for HPCL as Transportation Service, Not Subject to VAT Due to Lack of Transfer.

August 3, 2023

Case Laws VAT and Sales Tax HC

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