Supreme Court of India
M/s. K.P. Mozika v. Oil and Natural Gas Corporation Ltd. and Ors
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Accordingly, we allow all the appeals of the assessees by holding that the contracts are not covered by the relevant provisions of the Sales Tax Act and of the VAT Act, as the contracts do not provide for the transfer of the right to use the goods made available to the person who is allowed to use the same.
Judgment, page 29
From the headnote
Issue for Consideration In a group of appeals, the assessee have, under a contract, agreed to provide different categories of motor vehicles, such as trucks, trailers, tankers, buses, scrapping winch chassis, and cranes, to the Oil and Natural Gas Corporation Limited (ONGC). In the other cases where Indian Oil Corporation Limited (IOCL) has entered into agreements with transporters to provide tank trucks to deliver its petroleum products. Whether, by hiring the motor vehicles/ cranes, there is a transfer of the right to use any goods. If there is a transfer of the right to use the goods, it
Authorities it was built on
- 2006 Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.
- 2000 20th Century Finance Corporation Ltd. and Anr. v. State of Maharashtra
- 2008 M/s. Imagic Creative Pvt. Ltd. v. The Commissioner of Commercial Taxes & Ors.
- 2010 Tamil Nadu Housing Board, Chennai v. M. Meiyappan and Ors.
- 2019 Great Eastern Shipping Co. Ltd. v. State of Karnataka & Ors.
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