Supreme Court · 2024 INSC 27 · Decided 9 January 2024
M/S. K.P. Mozika v. Oil and Natural Gas Corporation LTD. and Ors
- Court
- Supreme Court of India
- Citation
- 2024 INSC 27 · [2024] 1 S.C.R. 488
- Case number
- CIVIL APPEAL No. 3548/2017
- Decided
- 9 January 2024
- Bench
- ABHAY S. OKA, RAJESH BINDAL (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366
Headnote
In a group of appeals, the assessee have, under a contract, agreed to provide different categories of motor vehicles, such as trucks, trailers, tankers, buses, scrapping winch chassis, and cranes, to the Oil and Natural Gas Corporation Limited (ONGC). In the Oil Corporation Limited (IOCL) has entered into agreements with transporters to provide tank trucks to deliver its petroleum products. Whether, by hiring the motor vehicles/ cranes, there is a transfer of the right to use any goods. If there is a transfer of the right to use the goods, it
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