VALMIKI J.MEHTA, J

1. This Sales Tax Appeal has been filed by the Commissioner, Value Added Tax, New Delhi against the order dated 16.10.2008 passed by the Appellate Tribunal, Value Added Tax whereby the Tribunal has held that the respondent is providing services only and there is no transfer of the right to use the goods for levy of tax under the Delhi Value Added Tax Act, 2004 (hereinafter referred to as “DVAT Act”). The issue in the case pertains to the claim of the appellant to the applicability of the DVAT Act to the transaction in question which was of hiring of Maruti Omni Cabs by the respondent to a company M/s. New Delhi Power Limited (hereafter “the NDPL”).

2. Two issues arise for determination by this Court:-

a) Whether the transaction in question is sale within the meaning of the expression in Article 366(29-A)(d)?

b) Whether the contracts in question are contracts for services and hence not assessable to tax under the DVAT Act? Putting it differently, is the appellant entitled to impose tax on the transaction in question because it contains an aspect/element of sale of goods and it makes no difference if services also are included in the transaction?

3. Both th