A.K. SIKRI, J.

The petitioner is carrying on the business of leasing of machinery and vehicles all over the country. It leases goods required by the lessee for specified period, namely, 24, 36 and 48 months against lease rentals payable each month of the tenure of the lease. Admittedly such a transaction was not exigible to sales tax under the Delhi Sales Tax Act as it was not treated as "sale of goods" as understood in the Sale of Goods Act. The traditional concept of "sales tax" has undergone a drastic change by amending article 366 of the Constitution and inserting clause (29A) therein. The scope for the levy of sales tax has been expanded thereby inasmuch as clause (29A) provides that sale and purchase of goods would include, besides other transactions, the transfer of the right to use goods. Clause (29A) reads as under:-

"(29A) 'tax on the sale or purchase of goods' includes -

(a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;

(b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;

(c) a