Supreme Court to examine whether supplying crane for loading, unloading, lifting and shifting services is transfer of "right to use"
Last updated: 23 May 2024
Court :
Supreme Court of India
Brief :
The Revenue Department challenged the decision of Rajasthan High Court before the Hon'ble Supreme Court of India of holding that services of loading, unloading, lifting and shifting, by way of the crane provided by the assessee to transport department/other institutions constitute contract of service and not 'sale' as provided u/s 2(35)(iv) of the Rajasthan VAT Act, 2003in the case of Assistant Commercial Taxes Officer, Anti- Evasion-Iii, Ward -I,Rajasthan v. Agarwal Carriers And Lifters [S.B. Sales Tax Revision / Reference No. 132/2020 dated April 13, 2023].
Citation :
S.B. Sales Tax Revision / Reference No. 132/2020 dated April 13, 2023
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Bimal Jain
Published in VAT
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