https://www.taxtmi.com/caselaws?id=77735 Packed telecom devices supplied by a service provider to subscribers were held outside the packaged commodities regime because the essential transaction was the rendering of telecommunication services, not a sale of goods. The subscriber agreement showed that the devices remained the provider's property and had to be returned on termination of service, so no transfer of property occurred. Mere packing at retail outlets, or the possibility of a replacement charge in some cases, did not convert the supply into a sale or make the Standards of Weights and Measures Act, 1976 and the Packaged Commodities Rules, 1977 applicable. On that basis, the proposed prosecution and notices were not maintainable and were quashed. en-us Fri, 08 Jan 2010 00:00:00 +0530 Wed, 17 Jul 2013 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77735 Packed telecom devices supplied by a service provider to subscribers were held outside the packaged commodities regime because the essential transaction was the rendering of telecommunication services, not a sale of goods. The subscriber agreement showed that the devices remained the provider's property and had to be returned on termination of service, so no transfer of property occurred. Mere packing at retail outlets, or the possibility of a replacement charge in some cases, did not convert the supply into a sale or make the Standards of Weights and Measures Act, 1976 and the Packaged Commodities Rules, 1977 applicable. On that basis, the proposed prosecution and notices were not maintainable and were quashed. Case-Laws Indian Laws Fri, 08 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77735