Hiring of Motor Vehicle or Cranes not Sale of Goods when Control is Retained by Contractor, VAT not Leviable: SC [Read Judgement]
SC rules hiring of motor vehicle or cranes is not 'Sale of Goods' when control over the equipment is retained by the contractor and hence VAT is not leviable
By Kalyani B. Nair - On January 11, 2024 12:21 pm - 3 mins read
The Supreme Court of India in a significant ruling observed that the hiring of motor vehicle or cranes is not ‘Sale of Goods’ when control over the equipment is retained by the contractor and hence VAT is not leviable. The appeals concern the liability to pay tax under the Assam General Sales Tax Act, 1993…
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