Taking of services of operating cranes not amounts to transfer of right to use

Sanghavi Movers Ltd. Vs. State of Maharashtra (Maharashtra Sales Tax Tribunal, Pune) Maharashtra Sales Tax Tribunal held that taking services of operating cranes from appellant to carry out work does not amount to ‘transfer of right to use’ the cranes. it held as follows:- i. VAT and CST levied by treating the transactions as transfer of right to use the goods i.e. cranes stands deleted. ii. As a consequence of conclusion reached above penalty imposed under section 29(3) of the MVAT Act (under MVAT assessment) and section 9(2) of the CST Act read with section 29(3) of the MVAT Act ...