Artificially created light energy treated as taxable goods when supplied with broadband connectivity, classified as intangible goods. The artificially created light energy transmitted through optic fibre for broadband service is classified as goods because it is capable of being bought, sold, transmitted and possessed; transfers of the right to use that light energy to subscribers for consideration constitute sale under the DVAT Act and are taxable. Such supplies are treated as intangible goods within Entry No. 3 of the Third Schedule and are subject to VAT at the rate of 5%, effective from publication in the official gazette.