Air transport service is not sale as there is no actual transfer or possession of Aircraft

Indian Metals & Ferro Alloys Ltd Vs State of Orissa (Orissa High Court)

Held that as there is no actual transfer of the possession of the aircraft in question to the user of the aircraft, rendering of the Air Transport Services by the Assessee will not tantamount to ’Sale’ as envisaged by Section 2(g)(iv) of the OST Act.

Facts-

These revision petitions by the Assessee arise out of an order passed by the Orissa Sales Tax Tribunal.

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