Supply of helicopters without transfer of right to use not exigible to tax u/s. 2(g)(vi) of CST

Pawan Hans Limited Vs Commissioner of Trade And Taxes (Delhi High Court) Delhi High Court held that supply of helicopters to Andaman and Nicobar Islands Administration without transfer of right to use not exigible to tax under section 2(g)(vi) of the Central Sales Tax Act, 1956 [CST Act]. Facts- The present appeal instituted under Section 81 of the Delhi Value Added Tax Act, 2004 impugns a judgment passed by the Value Added Tax Appellate Tribunal dated 06 October 2022 in terms of which appeals preferred in relation to Financial Years 2006­-07 to 2009-10 have come to be dismissed. The principa...