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Appearance vs Shri Arun Kumar, Dy.Commissioner/Ar ... on 1 February, 2018 cites

State Of Andhra Pradesh & Anr vs M/S. Rashtriya Ispat Nigam Ltd on 6 March, 2002

8) Revenue have placed reliance on the judgment of Supreme Court in the case of State of Andhra Pradesh vs. Rashtriya Ispat Nigam Limited [2013 (31) S.T.R 513 (S.C)] contending that Honble Apex Court has held therein that transaction involving supply of sophisticated machinery of hire charges did not involve transfer of right to use machinery. However, on a close analysis of the judgment, we find that the facts therein were that the assessee, holding a steel project for its execution had allowed different works to contractors and supplied them sophisticated machinery. However, Honble Supreme Court found that the transactions did not involve transfer of right to use the machinery in favour of the contractors and that the contractors are free to make use of machinery for the works other than the project work of Rashtriya Ispat Nigam Ltd, who only had effective possession and control of the machinery. However, in the appeal before us, it has been found that both effective possession and physical control of the DG sets had been transferred by the appellants. Hence, the facts being different, the said judgment will not help the case of the respondent.
Supreme Court of India Cites 1 - Cited by 64 - S V Patil - Full Document
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