COMMISSIONER, TRADE TAX Vs. CHABRA TOURIST BUS SERVICE

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as the "Act") is directed against the order of Tribunal dated 16th, April, 1996 relating to assessment year 1990-1991 under the U. P. Trade Tax Act.

(2.) Dealer/opposite party under the agreement provided Buses to I. I. T., Kanpur and Hindustan Aeronautics Limited for transportation of their employees from one place to another place in the case of I. I. T. and employees and School children in case of Hindustan Aeronautics Ltd. on a stipulated amount. The Assessing Authority levied tax on the amount received by the opp. party under Section 3-F treating the transactions as transfer of rights to use the goods. First Appeal filed by the dealer was allowed and tax levied was deleted. The Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order, rejected the appeal. The Tribunal held that the opp. party had provided Vehicle for transportation of their employees and children from one place to another place and the possession of the Vehicle was always remain with the opp. party.

(3.) Heard learned Counsel for the parties.