JUDGMENT Ranjan Gogoi, J. 1. All the writ appeals, having raised a common question of law, were heard together and are being disposed of by this common judgment and order. 2. The appellants, who were the petitioners in the proceedings out of which these appeals have arisen as well as the writ petitioners (for convenience they may be referred to as the contractors) had made available different motor vehicles like trucks, trailers, tankers as well as cranes to the Oil and Natural Gas Corporation Ltd. ('the ONGC') under written contracts executed by and between the parties. Aggrieved by the threatened action of the hirer (ONGC) to deduct tax at source under the provisions of the Assam General Sales Tax Act, 1993 or the Value Added Tax Act, 2003, as may be, they had instituted the writ proceedings in question. 3. The primary contention raised in the writ petitions filed is that under the contract agreements in question there was no transfer of the right to use the vehicles, covered by the contracts, in favour of the hirer so as to make the payments received under the transactions in question exigible to tax under either of the statutes on the basis of the fiction of a deemed sale within the meaning of the relevant provisions of the two Acts read with Article 366(29A)(d) of the Constitution. The learned Single Judge having answered the question raised against the contractors the appeals in question have been filed. 4. Before proceeding any further it will be necessary for the court to notice the provisions contained in Section 2(19),2(25), 2(33) of the Assam General Sales Tax Act, 1993 which defines "lease", "operating lease" and "sale", respectively. 2.(19) "lease" means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another whether or not for a specified purposes for cash deferred payment or other valuable consideration without the transfer of ownership and includes a sub-lease but does not include any transfer on hire purchase or any system of payment by installments; 2. (25) "operating lease" means a lease other than a financial lease. (25) "operating lease" means a lease other than a financial lease. 2.(33) "sale" with all the grammatical variations and cognate expressions means any transfer of property in goods by any person for cash, deferred payment or other valuable consideration, and includes- (i) any transfer otherwise than in pursuance of a contract or property in any goods for cash, deferred payment or other valuable consideration; (ii) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works-contract; (iii) any delivery of goods on hire purchase or any system of payment by installments or under a financial/case; (iv) any transfer of the use of any goods under an operating lease; (v) any supply of goods by an unincorporated association or a body of persons to a member thereof for cash, deferred payment or other valuable consideration; (vi) any supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration; and such delivery, transfer or supply of any goods shall be deemed to be sale of those goods by the person making the delivery, transfer or supply and a purchase of those goods by the person to whom such delivery, transfer or supply is made, but does not include a mortgage, hypothecation, charge or pledge. The provisions contained in Section 2(43) of the Value Added Tax, 2003 which defines sale may also be specifically noticed. 2.(43) "sale" with all its grammatical variations and cognate expressions means every transfer of the property in goods (other than by way of a mortgage, hypothecation, charge or pledge) by one person to another for cash or for deferred payment or other valuable consideration and includes- * * * (iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; 5. Article 366(29A)(d) inserted by the Constitution 46th amendment widened the concept of sale or purchase of goods that would be exigible to tax by introducing the fiction of a deemed sale to the transactions covered specifically by Sub-clauses (a) to (f) to Sub-article 29A of Article 366. Article 366(29A)(d) inserted by the Constitution 46th amendment widened the concept of sale or purchase of goods that would be exigible to tax by introducing the fiction of a deemed sale to the transactions covered specifically by Sub-clauses (a) to (f) to Sub-article 29A of Article 366. Under Sub-clause (d) with which the court would be concerned in the present group of appeals, transfer of the right to use any goods for cash, deferred payment or other valuable consideration would be exigible to tax as if the transaction in question gives rise to a sale. As held by the Apex Court in 20th Century Finance Corporation Ltd. and Anr. v. State of Maharashtra (2000) 6 SCC 12 , (para 26) the taxable event occurs on the transfer of the right to use the goods regardless of when or where the goods are delivered for use. The Apex Court in para 27 of the judgment further held that under Article 366(29A)(d) the levy of tax is not on use of goods but on the transfer of the right to use goods. However, in Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors. (2006) 3 SCC 1 , the Apex Court clarified "that the decision In 20th Century Finance Corporation Ltd., (supra) cannot be cited as authority for the proposition that delivery of possession of the goods is not a necessary concomitant for completing a transaction of sale for the purpose of Article 366(29A)(d) of the Constitution". The above view of the Apex Court, however, has to be understood in the context of the fact that in Bharat Sanchar Nigam Ltd. (supra) the Apex Court was considering the question whether electromagnetic waves or radio frequencies are goods within the meaning of Article 366(29A)(d) in connection with telephone service provided to a subscriber. The position was further clarified in para 97 of the separate but concurring judgment wherein the parameters for constituting transactions amounting to transfer of the right to use of goods were laid down to be as follows: 97. The position was further clarified in para 97 of the separate but concurring judgment wherein the parameters for constituting transactions amounting to transfer of the right to use of goods were laid down to be as follows: 97. To constitute a transaction for the transfer of the right to use the goods, the transaction must have the following attributes: (a) there must be goods available for delivery; (b) there must be a consensus ad idem as to the identity of the goods; (c) the transferee should have a legal right to use the goods - consequently all legal consequences of such use including any permissions or licences required therefore should be available to the transferee; (d) for the period during which the transferee has such legal right, it has to be the exclusion to the transferor - this is the necessary concomitant of the plain language of the statute, viz., "a transfer of the right to use" and not merely a licence to use the goods; (e) having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to others. 6. The determination of the question whether there has been a transfer of the right to use the goods involved which are the subject-matter of a contract has essentially to be answered on a construction of the terms of the contract between the parties. This appears to be the view deducible from the decision in State of A.P. and Anr. v. Rashtriya Ispat Nigal Ltd. (2002) 3 SCC 314 . The principles for determination of the question arising in the present appeals, i.e., whether there was a transfer of the right to use the goods covered by the contract agreement between the parties, as laid down by the Apex Court, having been understood, the court must how proceed to answer the said question by understanding the correct scope and meaning of the terms of the contract involved in the present cases. 7. Though the contracts between the parties in the present group of cases are separate and distinct, certain common features in each of the contracts is noticeable. 7. Though the contracts between the parties in the present group of cases are separate and distinct, certain common features in each of the contracts is noticeable. The aforesaid common features of all the contracts involved in the present appeals may best be understood by a reference to the essential terms of the contract involved in the proceeding registered and numbered as writ appeal No. 138 of 2007. It will, therefore, be convenient to set out herein the relevant clauses of the contract involved in the aforesaid proceeding. 8. The recitals in the cause title of the contract indicate the same to be born out of a desire of the ONGC to hire the services of the vehicles with particular apparatus along with crew for carrying out the Corporation's operations and the representation of the contractors that they have the necessary experience in the line leading to acceptance of the offers made by the contractors. The following provisions in the definition clause of the contract would be relevant for the purposes of the present case. 1.6 DAY: Shall mean a calendar day of twenty-four (24) consecutive hours beginning at 0000 hours with reference to local time at the site. 1.7 HOUR: "Hour" means an hour of 60 minutes. For the purpose of charges, faction of an hour upto 30 minutes will not be taken into account and more than 30 minutes will be treated as full one hour in a day. 1.10 OPERATIONAL TIME: "Operational Time" is the time spent by the crane at the site of work in actual operation, i.e., loading, un-loading and movement required for positioning including waiting time on duty. It specially excluded all runs from one site to other, if the total run in a single move exceeds 20 kms. on metal road, 15 k.m. on kutcha/cross country road or if the time taken for a single move of less than 20 kms distance on metal road or 15 kms. distance on kutcha/cross country road exceeds the normal travelling time computed on an average of 20/15 km.ph. on metal/kutcha road. 1.11 OPERATIONAL CHARGES: "Operational charges" are the charges mentioned below. The operational time charges per working day and hour shall be on pro-rata basis and shall be worked out as under: 1.12 EMPTYRUN: "Empty run" is the non-operational run of the crane. on metal/kutcha road. 1.11 OPERATIONAL CHARGES: "Operational charges" are the charges mentioned below. The operational time charges per working day and hour shall be on pro-rata basis and shall be worked out as under: 1.12 EMPTYRUN: "Empty run" is the non-operational run of the crane. It is the movement of the crane in which it is not required to undertake loading and unloading or positioning operations. The movement of crane when the total distance from one site to another site is within 20/15 k.m. for metal/kutcha/cross country road, respectively, will be treated as "Empty Run" provided time taken exceeds normal travelling time. The movement of crane when the distance is more than 20 k.m. for metal road or 15 k.m. for kutcha/cross country road from one site to another site shall be treated as Empty Run. During the period of empty run, only empty run charges shall be paid & deductions in monthly operational charges for this period shall be on pro rata basis as stated in Clause 1.11 above. 1.15 COMMENCEMENT OF CONTRACT PERIOD: "Commencement of Contract Period" means the date on which the crane fully equipped with crew and in perfect working conditions has been placed at the disposal of ONGC at Sivasagar or any other appointed place in the Eastern Region of ONGC (Refer Clause 6 of this contract agreement). 1.20 CONTRACT PRICE: Shall mean the sum accepted or the sum calculated in accordance with the rates accepted by ONGC and amendments thereof, and shall include all fees, registration and other charges paid to statutory authorities without liability on ONGC for any of these charges. The prices will remain firm during currency of the CONTRACT unless specifically agreed to in writing by ONGC. 1.21 EQUIPMENT/MATERIALS/GOODS: Shall mean and include any equipment, machinery, instruments, stores, goods which CONTRACTOR is required to provide to the ONGC for/under the CONTRACT and amendments thereto. 1.24 MOBILISATION: Shall mean rendering the equipment fully manned and equipped as per CONTRACT and ready to begin work at site designating by ONGC after ONHIRE survey and ONGC's acceptance thereafter. The date and time of ONGC's acceptance of ONHIRE survey will be treated as the date and time of mobilization. 1.24 MOBILISATION: Shall mean rendering the equipment fully manned and equipped as per CONTRACT and ready to begin work at site designating by ONGC after ONHIRE survey and ONGC's acceptance thereafter. The date and time of ONGC's acceptance of ONHIRE survey will be treated as the date and time of mobilization. Clause 2 of the contract defines the scope of the work involved in the following terms: 2.1 Cranes are required for dismantling/erection of Deep drilling rigs/work over rigs besides loading/unloading works of heavy drilling/production equipments, like tabulars, Bunk Houses, store houses of odd size and at connected rig materials from or into trailers/trucks/railways wagons besides any other materials handling job as may be assigned from time-to-time by the authorized representative of ONGC. The cranes are required to work in Upper Assam, Jorhat. Cachar, Nagaland and other regions of North Eastern States of India. The crane(s) are required to work in oil field besides, at any other static or semi-static establishment such as railway station, workshop, Stores, etc., it may please be noted that the oil field conditions are generally slushy. Clause 3.1 of the contract agreement is in the following terms: 3.1 Cranes placed at the disposal of the ONGC should be available throughout the contract duration with the required efficiency/fitness to handle roads upto the designed capacity. Clause 4 of the contract agreement deals with the placement of the crane and the provisions of the said clause are extracted below: 4.1 Bidders shall mobilize the offered crane(s) within 30 days of issue of LOA. 4.2 The crane shall be brought at the place to be nominated by ONGC at the commencement date and taken back on the conclusion/termination of the contract or rejection/non-acceptance of the crane(s) at contractors cost and ONGC shall bear no cost and will not be held responsible for such transportation. Clauses 5.1, 5.3 and 5.4 of the contract agreement are in the following terms: 5.1 The crane offered by the bidder shall be inspected, documents verified for safe operations and meeting requirements as specified in this tender. The contractor shall be obliged to provide to the ONGC's representative advance intimation of not less than 7 days of readiness of the crane to carry out inspection at Sivasagar at suitable location. The contractor shall be obliged to provide to the ONGC's representative advance intimation of not less than 7 days of readiness of the crane to carry out inspection at Sivasagar at suitable location. Inspection by ONGC is a contractual requirement and does not absolve the contractor for any defect, deficiency noticed in the crane after its arrival at site. The contractor shall be fully responsible for replacement, rectification of any deficiency noticed during inspection. In case inspection team finds that crane needs major repairs or the performance of the crane is not satisfactory ONGC reserves the right to cancel the LOI. It is, therefore, suggested that the bidder must ensure that offered cranes meets the technical specification. 5.3 The crane(s) along with their original documents including the certificate at Clause 5.2 shall be presented/produced for the inspection at the nominated place before putting it into operation/service of ONGC. The operation, service of crane along with its, their documents shall require the approval of the competent inspection authority for its deployment. Once a particular crane(s) and its documents have been approved for the service of ONGC, the same shall not be changed during the period of the contract, except on being defective or another crane of similar specifications offered as replacement. An intimation of such change shall be given to the authorized representative of ONGC for accepting such replacement. Such replacement shall require inspection afresh by ONGC representative(s). 5.4 The decision with regard to acceptance or rejection of the crane(s) offered by the contractor shall remain with ONGC and decision of ONGC shall be final and binding upon the contractor. Any certification by any civil, other transport authorities about the competence/fitness, correctness of the cranes shall not REPEAT not be accepted as fitness/correctness of the cranes. Clause 6 of the contract agreement deals with the period of the contract in the following terms: 6.1 This CONTRACT shall remain valid for INITIALLY a period of 4 months. ONGC may at its sole discretion extend the contract on the same rates, terms and conditions for a period of 2 months. 6.2 The date of commencement of contract for each crane for reckoning its period of contract shall be date on which the said crane under the contract is deployed for duty of the ONGC. ONGC may at its sole discretion extend the contract on the same rates, terms and conditions for a period of 2 months. 6.2 The date of commencement of contract for each crane for reckoning its period of contract shall be date on which the said crane under the contract is deployed for duty of the ONGC. Clause 8 of the contract agreement deals with the operational norms and the relevant Sub-clauses are extracted below: 8.1 The employees of the contractor and/or its sub-contractor if any, although working for and at the discretion of the ONGC, shall be and remain the employees of the contractor and such working arrangement shall in no way create or be construed to create an employer-employee relationship between such employees and ONGC. The contractor shall also undertake to replace any of their employee(s) who misbehave(s) with the employee(s) of ONGC or whose continuance may hamper the smooth operation under the contract. 8.2 The contractor shall do all acts and deeds as and when required and necessary for rendering services against this contract whether expressly provided in the contract or not and whether directly related or incidental thereto. No extra charges shall be payable to the contractor for attending to all jobs and liaison work. 8.3 The crane is being hired for work in oil field conditions, which in addition to normal operations of oil fields include hazardous situation like blow out in wells. In such hazardous situation the crane shall have to work as per the direction of ONGC authorized representative and carry out the desired work within the hazardous zone. Refusal to work under these situations shall not be acceptable and may lead to de-hiring of the crane. 8.4 The contractor shall render the services mentioned herein this contract and other auxiliary and/or incidental services as may be ordinarily required for operation of such contract by way of practices, customs or usage and/or as prescribed by the law of the land. 8.5 The contractor shall not employ ONGC's sensing employees without its prior permission. Ex-personnel of ONGC who have retired, resigned or have been terminated by ONGC shall also not be employed by the contractor during their two years from the date of quitting the services without permission of ONGC. ONGC may decide not to deal with such contractors, firms who fail to comply with the above advice. Ex-personnel of ONGC who have retired, resigned or have been terminated by ONGC shall also not be employed by the contractor during their two years from the date of quitting the services without permission of ONGC. ONGC may decide not to deal with such contractors, firms who fail to comply with the above advice. 8.6 The bidder must have an office with regular telephone connection at Nazira/Sivasagar or submit an undertaking that he, they shall establish an office with telephone connection at Nazira/Sivasagar within 30 days from the date of issue of LOA. The bidder shall submit the duly notarized from notary public/Magistrate of the recent telephone bill" for proof of office and telephone connection. 8.7 For the purpose of day-to-day or time-to-time operations, instructions shall be given to the contractor's representative by an authorized representative of ONGC and the operations/loading unloading, etc., shall be carried out according to the priorities and instructions given by such representatives of ONGC. 8.8 The field operations/advance planning shall usually call for the presence of a representative of the contractor td be present for briefing at the appointed time and place in furtherance of the operations without loss of the available operational time. 8.9 The denial or failure of the execution of the time by operations or delays due to poor planning or failure to take timely actions or delays attributed by bad, inefficient operations of crane, prime/mover including bogging down of the crane(s), etc., shall be to the account of the contractor and shall not count towards the operational time and make the contractor liable for imposition of liquidated damages as per Clause 22 of the contract. Such loss or operational time shall be governed by the relevant clause. 8.11 The cranes are required to be placed at the disposal of ONGC on monthly rate basis. Normal working hours will start from 7.00 hrs. for 10 hours duty everyday with 1/2 (half) hour as lunch break. However, these timings are subject to change and the cranes could be asked for services beyond these working hours at the sole discretion of the ONGC. 8.12 The contractor is required to provide the-crane for all days in a calendar month, excepting for 4 (four) days (Maintenance Off days). The four days shall be called Maintenance Off Days and will be used by the contractor for maintenance of the crane. 8.12 The contractor is required to provide the-crane for all days in a calendar month, excepting for 4 (four) days (Maintenance Off days). The four days shall be called Maintenance Off Days and will be used by the contractor for maintenance of the crane. However, ONGC reserves the right to engage the crane, during the Maintenance Off days depending upon the exigencies of work. The contractor is allowed to accumulate the Off Days (if not availed) upto a maximum of 15 days at any point of time during the enforcement of the contract, in case the cranes are engaged beyond 26 days in a calendar month for exigencies of work. 8.14 The contractor shall make his own arrangement at his cost for shelter, food, night stay and other requirements of their staff/representatives, etc., at a convenient place near the site of operation so that the crane is available for duty from 7.00 hrs. to 17.00 hrs. (or as directed by the authorized representative of ONGC). Similarly to and fro transport arrangement shall be made by the contractor for all his staff/representative at his own cost and when required for the continuity of the operations or for staff replacement needed in any particular field/site or for any other purpose. The contractor shall maintain adequate transport for such immediate assistance. 8.15 The contractor shall have proper and adequate arrangement for fuel, lubricants and other consumables, etc., all the time to complete the job within the scheduled time. Without prejudice to any other rights that ONGC may have under the contract, the contractor shall be liable to pay the liquidated damages to ONGC in case the contractor fails to complete the work in scheduled tune and the assigned manner. The scheduled time shall be computed based on standard norm of operations settled mutually in case of any dispute the decision of the competent authority of ONGC, shall, however, be final and binding on contractor. 8.16 All the works related to operation of cranes, repairs/maintenance, POL shall be arranged by the contractor at his cost. The scheduled time shall be computed based on standard norm of operations settled mutually in case of any dispute the decision of the competent authority of ONGC, shall, however, be final and binding on contractor. 8.16 All the works related to operation of cranes, repairs/maintenance, POL shall be arranged by the contractor at his cost. In the event of failure of contractor to place the crane(s) at the disposal of ONGC for its works at the appointed time and place, ONGC shall be at liberty to make alternative arrangement at the risk and cost of the contractor and such arrangement shall continue till such time a proper substitute of the defective hired crane(s) is arranged or defect of the hired crane(s) is rectified, whichever is earlier, or limited to contract period. The time for which the crane is not available for use at the disposal of ONGC due to any defect will be treated as Non-Operational Time. No reference, however, will be made to the contractor by ONGC while arranging the crane at his risk and cost. The additional cost incurred in making alternative arrangement, shall be debited to the contractor and recovered from its bills, against his contract from payment due to the contractor or against other contract, if any, with ONGC. The contractor shall have no claim to limit the court of making alternative arrangement to the agreed rate, as per the provisions of the contract arrangement. 8.17 All the operational staff (competent and mentally fit), viz., Driver, Crane operator/Rigger-Slingers/Khalasi/Handymen/Cleaners, etc., shall be provided by the contractor at his own cost along with the crane. The staff should be skilled/experienced in the line for proper/safe operation of crane such as loading/unloading/slinging dunnage placement, etc. The experience of the crew should not be less than 3 years. However, even if during currency of contract of ONGC is not satisfied with the performance of any of crew-member, the contractor shall be required to replace the same. Clauses 9.10 and 9.14 of the contract agreement being relevant are extracted herein below: 9.10 Fueling of the crane shall be carried out prior to reporting for duty and the contractor shall ensure crane. Clauses 9.10 and 9.14 of the contract agreement being relevant are extracted herein below: 9.10 Fueling of the crane shall be carried out prior to reporting for duty and the contractor shall ensure crane. 9.14 The contractor or his staff/crew shall ensure that the log books supplied by the ONGC transport department are properly maintained and recorded date-wise as per columns given in the log book and are properly signed by the authorized officer of the ONGC immediately on the same day who MUST RECORD THE NAME, DESIGNATION, BILL COD CE & CPF NO. IN THE LOG BOOKS. The contractor or his staff/crew shall ensure proper recording of kilometers run, time, etc. In case, it is noticed that there is a variation and difference in the kilometres and the actual run, the deduction on this account shall be made by the ONGC from the bills of the contractor. Clauses 11.1 and 11.2 of the contract agreement also being relevant are extracted herein below: 11.1 The contractor shall raise crane-wise monthly bills in TRIPLICATE in the prescribed pro forma in the name of FINANCE & ACCOUNTS OFFICER, ONGC and submit the same to In-charge-Logistics Operations, ONGC, or any other authority advised from time to time for arranging payment. These bills will be duly supported by the completed logbook sheets issued to him duly signed by the authorized officers for record by the Logistics Department. The bills after verification and checks by an authorized officer of ONGC (Logistics Department) will be sent to Finance Accounts Department for payment. The payment shall be made to the contractor by cheque drawn on State Bank of India. The payment shall normally be made within 30 days of the receipt of the bill duly complete in all respects. No interest shall be payable for any delay. No advance against anticipated hire charge is payable under any circumstances. 11.2 For work done under the contract the contractor shall be paid at the rate shown thereunder: For Type III Crane 9. A reading of the core provisions of the terms of the contract, details of which have been extracted above, would indicate that insofar as the cranes are concerned, the same are required for dismantling or erection of deep drilling rigs/work over rigs and similar other works in different locations where the ONGC is engaged in its operations. A reading of the core provisions of the terms of the contract, details of which have been extracted above, would indicate that insofar as the cranes are concerned, the same are required for dismantling or erection of deep drilling rigs/work over rigs and similar other works in different locations where the ONGC is engaged in its operations. Under Clause 3.1 such cranes are to be placed at the disposal of the ONGC and should be available throughout the duration of the contract. Under Clause 4 the cranes are to be brought to the places nominated by the ONGC on date of commencement of the work and are to be taken by the contractors on the termination of the contract. Under Clause 5.1 cranes offered by the contractor are to be inspected by the ONGC along with the documents pertaining to the cranes. Under Clause 5.3 once a particular crane and its documents have been approved for service of the ONGC the same cannot be changed during the period of the contract except on being rendered defective. Under Clause 8.1 of the contract agreement though the contractor is required to provide employees for operation of the crane such, employees are to work as directed by the ONGC, Under Clause 8.3 of the contract agreement a crane through hired for work in oil field conditions may also be required to work in other hazardous situations at the discretion of the ONGC. Refusal to work in such hazardous situations as directed by the authorized representative of the ONGC could lead to de-hiring of the crane, under Clause 8.7 of the contract agreement day-to-day operations are to be performed as per instructions given to the contractor's representatives by the authorized representatives of the ONGC. Under Clause 8.11 normal working hours is to commence from 7.00 hours for 10 hours everyday with half an hour as lunch break. However, the said clause has specifically mentioned that the timings indicated therein are subject to change and cranes may be asked for services beyond the normal working hours at the sole discretion of the ONGC. Under Clause 8.12, a contractor is required to provide the crane on all days in the calendar month except 4 (four) days which are to be treated as maintenance off days. Even on such maintenance off days the ONGC can demand operation of the cranes by the contractor. Under Clause 8.12, a contractor is required to provide the crane on all days in the calendar month except 4 (four) days which are to be treated as maintenance off days. Even on such maintenance off days the ONGC can demand operation of the cranes by the contractor. Under Clause 8.14 the employees provided by the contractor are to be provided with suitable residence at a convenient place near the site of operations so as they can be available for duty for 10 hours starting from 7.00 hours to 1700 hours or as directed by the authorized representative of the ONGC. Under Clause 9.10 of the contract agreement the contractor is to arrange the fuel lubricants and other consumable at all times. Under Clause 8.15 the contractor is to additionally ensure that each crane while reporting for duty is provided with adequate fuel for at least 24 hours of work. Under Clause 9.14 the staff of the contractor engaged in the operation of the crane is required to maintain the log books provided by the ONGC and have the same signed at the required intervals by the authorized officer of the ONGC. Under Clause 11.2 of the contract agreement apart from monthly operational charges for 26 days at the rate of 10 hours per day (the remaining four days are maintenance off days) additions on account of excess operational hours is contemplated. Furthermore, even during maintenance off days ONGC is to pay 50% of the operational charges per day though the crane may not be actually deployed in operations. 10. The above analysis of the relevant provisions of the contract agreement between the parties indicate the clear dominion and control of ONGC over the crane during the entire period of operation of the contract once a crane is placed at the disposal of the ONGC under the contract. The crane is to be deployed at worksites as per the discretion of the ONGC and though the normal period of deployment is 10 hours in a day, such deployment at the discretion of the ONGC may be for any period beyond the normally contemplated 10 hours. The deployment of the crane in oil field operations as well as other hazardous situations is at the sole discretion of the ONGC. The deployment of the crane in oil field operations as well as other hazardous situations is at the sole discretion of the ONGC. Though the cranes are operated by the crew provided by the contractor such crew while operating a crane is under the effective control of the ONGC and its authorities. Therefore, under the contract though the normal operational time is 10 hours in a day, the ONGC is entitled to deploy the cranes, if required, to the entire period of 24 hours to perform duties the kind of which and the locations whereof is to be decided by the ONGC. The mere fact that after the operation of the crane is over on any given day the crane may come back to the owner/contractor will hardly be material to decide as to who has dominion over the crane inasmuch as the crane can be recalled for duty by the ONGC at any time. Under the contract the crane is to be operated for 26 days in a month and the remaining four days are to be treated as maintenance off days. Though the crane is not operational on the maintenance off days, yet, 50% of the operational charges is paid by the ONGC for the maintenance off days and the terms of the contract make it clear that even on the off days the crane can be called for operation by the ONGC at its sole discretion. 11. The above features of the contract, in our considered view, makes it abundantly clear that it is the ONGC and not the contractor who has exclusive control and dominion over the crane during the subsistence of the contract, though, during the aforesaid period, at times, physical possession of the crane may come back to the contractor. Such temporary physical possession of the contractor, according to us, would hardly be relevant as under the contract the ONGC is vested with the authority to requisition the crane for operational purposes at any time. Besides, such temporary possession of the crane by the contractor does not mitigate against the transfer of the right to use the crane which event, as already indicated on the authority of the decision of the Apex Court in 20th Century Finance Corporation Ltd. (supra), constitutes the taxable event under Article 366(29A)(d) of the Constitution. 12. Besides, such temporary possession of the crane by the contractor does not mitigate against the transfer of the right to use the crane which event, as already indicated on the authority of the decision of the Apex Court in 20th Century Finance Corporation Ltd. (supra), constitutes the taxable event under Article 366(29A)(d) of the Constitution. 12. The terms of other contracts pertaining to water tankers and trailers may also be briefly noticed to make the discussion complete. The terms of such contracts also visualize placing of the required vehicles at, the disposal of the ONGC and the commencement of the contract from the date of such placement. The tankers/trailers hired by the ONGC are to be used exclusively for operational purposes of the ONGC. The terms of such contracts also require the tankers/trailers to be deployed for at least 26 days in a month and though the normal working hours are from 8 A.M. to 8 P.M. (12 hours), the above timings are, however, subject to change and the tankers/trailers could be put to work beyond the specified hours at the sole discretion of the ONGC. The terms of payments are stipulated in the contract agreements on the basis of the normal working hours and the minimum 26 days of operation in a month. However, the rates are subject to revision for any extra-deployment that may be made at any time on any working day at the discretion of the ONGC. The terms of the contract also do not visualize any operation of the tankers/trailers by the owners thereof at any point of time during the period of the contract. In fact, the non-availability of the tankers/trailers on any given day for deployment in connection with the operational requirements of the ONGC entail payment of penalty and liability for damages on the contractor. The above recitals are sufficient to indicate that the core terms of the contract in respect of other vehicles are essentially similar to those embodied in the contract agreements relating to hiring of cranes. The above recitals are sufficient to indicate that the core terms of the contract in respect of other vehicles are essentially similar to those embodied in the contract agreements relating to hiring of cranes. The above core terms of the contract being vital for determination of the question of control of the vehicles after the same are hired, the conclusion that can reasonably be reached with regard to the transfer of right to use, necessarily, has to be the same, i.e., that by virtue of the contract agreement in question a transfer of the right to use the goods covered by the contract have been contemplated and in the absence of any contrary material had that been affected by and between the parties. 13. Learned Counsel for the appellants/writ petitioners has placed two judgments of a learned Single Judge of this Court both dated 27.2.2009 in WP(C) No. 4492 of 2006 [R.P. Kakoti v. Oil & Natural Gas Corporation] and Civil Rule No. 3997 of 1998 [Indian Oil Corporation Ltd. v. Commissioner of Taxes, Assam and Ors.], respectively. 14. We have noticed that in the aforesaid two writ petitions certain terms of the contract agreements involved in the said cases, which are similar to those involved in the present cases, had been interpreted by the learned Single Judge to hold that in the said cases there has been no transfer of the right to use the goods covered by the contract agreements in question. For reasons that we have already indicated we are unable to agree with the view taken by the learned Single Judge in the aforesaid two writ petitions. 15. Learned Counsel for the appellants and the writ petitioner's has also sought to overcome a decision of this Court dated 10.11.2006 in Writ Appeal No. 314 of 2003, taking a view similar to ours, by pointing out an order dated 18th May, 2007 passed by the Apex Court setting aside the aforesaid order dated 10.11.2006. Our perusal of the order dated of 18th May, 2007 indicates that the Apex Court, in the appeal against the order dated 10.11.2006 passed in Writ Appeal No. 314/2003, had taken the view that in this case before it several questions of fact required adjudication by the taxing authority which had not been done. Our perusal of the order dated of 18th May, 2007 indicates that the Apex Court, in the appeal against the order dated 10.11.2006 passed in Writ Appeal No. 314/2003, had taken the view that in this case before it several questions of fact required adjudication by the taxing authority which had not been done. Accordingly, after setting aside the order dated 10.11.2006 passed in Writ Appeal No. 314/2003 the Apex Court had directed the parties to exhaust the alternative remedies provided by the statute. We are not informed of the precise nature of the facts that were required to be adjudicated by the taxing authority in the aforesaid case. No submission had also been made before us to the effect that in the present cases any question of fact needs to be determined or adjudicated upon by the taxing authority. In such circumstances, we do not see how the order dated of 18th May, 2007 can be construed as a precedent requiring us to reach any other conclusion than what has already been recorded by us. 16. In the result, all the writ appeals and writ petitions will have to be dismissed which we accordingly do, However, in the facts and circumstances of the case, we leave the parties to bear their own costs.