Transfer of right to use goods: set top box leases are deemed sales and subject to value added tax under law. Set top boxes supplied on lease or against refundable securities constitute a transfer of right to use goods and are a deemed sale under the DVAT Act, attracting tax; outright sales of set top boxes are likewise taxable. Assessing authorities must identify such operators, determine tax liabilities, and report actions through zonal coordinators to the designated departmental officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer of right to use goods: set top box leases are deemed sales and subject to value added tax under law.
Set top boxes supplied on lease or against refundable securities constitute a transfer of right to use goods and are a deemed sale under the DVAT Act, attracting tax; outright sales of set top boxes are likewise taxable. Assessing authorities must identify such operators, determine tax liabilities, and report actions through zonal coordinators to the designated departmental officer.
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