Commissioner, Vat, Trade And ... vs Sehgal Tourists
2009 Latest Caselaw 3633 Del

*            IN THE HIGH COURT OF DELHI AT NEW DELHI

+                        S.T. Appeal No. 11/2009

                                Reserved on     : August 19, 2009
                                Pronounced on : September 8, 2009



COMMISSIONER, VAT, TRADE AND TAXES
DEPARTMENT                                       ...Appellant

                         Through: Mr. Parag Tripathi, ASG with
                         Mr. H.C. Bhatia, Mr. H.L. Taneja, Advocates
             VERSUS



SEHGAL TOURISTS                                ....Respondent

Through: Mr. S.C. Sharma, Advocate CORAM:

HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE VALMIKI J.MEHTA

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

S.T. Appeal No. 11/2009 Page 1 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




S.T. Appeal No. 11/2009                                                Page 2