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Documents citing Asiatic Gases Ltd. vs State Of Orissa And Ors. on 21 September, 2000

West Coast Industrial Gases Ltd. vs State Of Kerala on 29 October, 2002

The Orissa High Court in Asiatic Gases Ltd. v. State of Orissa [2001] 121 STC 405 on almost similar circumstances held that the possession and custody of the cylinders by the customers for 14 days was permissible but the possession beyond 14 days was without authority for which the petitioner was charging a certain amount for early return of the cylinders and that the said consideration was received by way of penalty. Referring to the term "transfer of the right to use", the court observed that it denotes an agreement between two parties. It was further noted that there was an agreement of transfer of the right to use the cylinders for the first 14 days only and that beyond 14 days, the detention was without authority or in total disregard of the terms of the contract and as such, there was no transfer of the right to use the cylinders beyond the free loan period of 14 days. It was further held that the amount received by the petitioner on account of delay in return of cylinders by the purchaser could not be held to be taxable under Section 2(g)(iv) of the Orissa Sales Tax Act.
Kerala High Court Cites 14 - Cited by 4 - G Sivarajan - Full Document

North East Gases Pvt. Ltd. And Anr. vs State Of Assan And Ors. on 12 January, 2007

20. The view expressed in Asiatic Gases Ltd. (supra), was reiterated in West Coast Industrial Gases Ltd., (supra), involving similar facts. It was held that for a transfer of right to use the goods there must be an agreement between the dealer and the customers for giving the same absolutely for a period. It held the view that the assessee never intended to transfer the right to use the cylinder. The incidental retention of the cylinder by the customers and the provisions for payment of some rent to the petitioner for such retention could not be treated as a part of the agreement between the parties for transfer of right to use the cylinder for consideration, the Court ruled. Their Lordships concluded that the consideration in the form of rent was only for ensuring the proper return of the cylinders by the customers and such transfer could not be treated as a transfer of right to use the cylinder by the petitioner to the customers. In the factual premise alluded hereinabove, we subscribe to the above view.
Gauhati High Court Cites 17 - Cited by 0 - A Roy - Full Document

M/S.Asiatic Oxygen Limited vs The State Of Tamil Nadu on 29 April, 2009

6. Of course, it is true that the Orissa High Court in respect of the assessee's sister concern i.e., Asiatic Gases Limited Vs. State of Orissa (2001) 121 STC 405, referred to above, by giving reasons, which are extracted in the previous paragraphs has held that the demurrage charges or cylinder holding charges received by the assessee can partake the character of the penalty levied for illegal retention beyond the agreed period. Such amount could not be held to be taxable.
Madras High Court Cites 10 - Cited by 0 - K R Pandian - Full Document

North East Gases Pvt. Ltd. And Anr. vs State Of Assam And Ors. on 19 June, 2003

6. A perusal of the contract agreement between the parties would amply reveal that the transfer of the property in the cylinder was not for any period of fixed duration. Though the property in the cylinders always remained with the manufacturers/sellers, what was intended is, transfer of the right of use of such property subject to payment as per terms of the agreement. The parties contemplated that there would be initially a rent free period of 15 days, whereafter rent would be charged at the rates, stipulated in the contract agreement. That the transfer of the right to use the property was for a period of 15 days, has not been spelt out clearly by terms of the agreement and has sought to be advanced only in the pleadings made in the writ petition. Such an intention must be clear from the terms of the contract agreement so as to enable this Court, as in the case of Asiatic Gases Limited (Supra), to hold that the parties had intended to transfer the right to use the goods only for 15 days and any retention of the cylinders beyond the period of 15 days would be in breach of the agreement between the parties entailing payment of penalty/penal rent.
Gauhati High Court Cites 9 - Cited by 0 - R Gogoi - Full Document
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