M/S K.P.MOZIKA vs OIL AND NATURAL GAS CORPORATION LTD.

The Supreme Court analyzed the applicability of the Assam General Sales Tax Act, 1993 and the Assam Value Added Tax Act, 2003 concerning the hiring of motor vehicles and cranes. The Court held that the agreements for hiring these vehicles constituted a transfer of the right to use goods as defined under Clause 29A(d) of Article 366 of the Constitution of India, thereby attracting tax liability under the Sales Tax Act and VAT Act. Consequently, the appeals were dismissed, affirming the lower court's ruling on tax liability.