VAT ACT Archives | SCC Times

Hiring motor vehicles and transfer of right to use goods

When does hiring of motor vehicles give rise to transfer of right to use any goods and amount to sale under Art. 366 (29A) (d)? Supreme Court answers

“Clause 29A(d) of Article 366 of the Constitution of India refers not to the transfer of property in the goods to the buyer but to the transfer of the right to use any goods for any purpose for consideration.”

Case Briefs Supreme Court

Mere availability of an alternative remedy of appeal or revision would not oust High Court’s jurisdiction and render a writ petition “not maintainable”: Supreme Court

The Supreme Court observed that availability of an alternative remedy does not operate as an absolute bar to the “maintainability” of a writ petition and that the rule, which requires a party to pursue the alternative remedy provided by a statute, is a rule of policy, convenience and discretion rather than a rule of law.

Case Briefs Foreign Courts

[Archive] Too Sugary – Is that why Subway’s Bread was excluded from the definition of ‘Bread’? Ireland SC

Ireland, Supreme Court: Full bench of Clarke C.J. and O’Donnell, Mac Menamin, Charleton and O’Malley, JJ., made a very significant observation that