Supreme Court Allows Appeals in Sales Tax/VAT Cases on Vehicle Hire Contracts, Finding No Transfer of Right to Use Goods. Contracts Where Contractor Retained Control, Maintenance Responsibility, and Risk Do Not Constitute Deemed Sale Under Article 366(29A)(d) of Constitution of India and Assam Tax Acts.
9 Jan 2024The Supreme Court considered a group of appeals concerning tax liability under the Assam General Sales Tax Act, 1993 and Assam Value Added Tax Act, 20...
