Volvo buses provided to DTC doesn't constitute deemed sale as ownership of buses remained with asses

CST & VAT: Delhi VAT - Where assessee had entered into agreement with DTC for providing two Volvo buses on hire charges and registration certificate and permits continued to be in control and possession of assessee and it remained responsible for maintenance, repairs, etc., transaction in question could not be treated as deemed sale under section 2(1)(zc)(vi)