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S.T. Appeal No. 11/2009
Through: Mr. Parag Tripathi, ASG with Mr. H.C. Bhatia, Mr. H.L. Taneja, Advocates
Through: Mr. S.C. Sharma, Advocate
HON’BLE MR. JUSTICE VALMIKI J.MEHTA
JUDGMENT
1. Whether the Reporters of local papers may be allowed to see the judgment?
2. To be referred to the Reporter or not?
3. Whether the judgment should be reported in the Digest? % VALMIKI J.MEHTA, J
1. For the reasons stated in S.T. Appeal No. 10/2009 titled as Commissioner, VAT, Trade and Taxes Department vs. International Travel House Ltd., the present appeal is also dismissed. We hold in the 2009:DHC:3726-DB S.T. Appeal No. 11/2009 Page 2 facts of the present case that neither the contract in question can be artificially split up/severed and also that the possession and control of the vehicles continue to remain with the owner of the vehicles and thus there is no transfer of the right to use the goods as envisaged in Article 366(29A)(d).
2. The appeal is dismissed leaving the parties to bear their own costs.
VALMIKI J.MEHTA, J A.K. SIKRI, J September 8, 2009 dkg