https://www.taxtmi.com/caselaws?id=205280 Light energy used only as a carrier in optical fibre telecommunications was held to fall within the parliamentary service-tax field and not within the State's power to levy sales tax or VAT. The broadband/data transmission arrangement was treated as an indivisible contract of service simplicitor, not a composite contract involving a sale of goods. Applying the tests of marketability, delivery and possession, the Court held that artificially created light energy was not goods and that no sale of such goods was established. The earlier Supreme Court ruling on telecommunication services was binding, and the reassessment and assessment orders were set aside as unsustainable. en-us Fri, 25 Feb 2011 00:00:00 +0530 Thu, 03 Jul 2014 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205280 Light energy used only as a carrier in optical fibre telecommunications was held to fall within the parliamentary service-tax field and not within the State's power to levy sales tax or VAT. The broadband/data transmission arrangement was treated as an indivisible contract of service simplicitor, not a composite contract involving a sale of goods. Applying the tests of marketability, delivery and possession, the Court held that artificially created light energy was not goods and that no sale of such goods was established. The earlier Supreme Court ruling on telecommunication services was binding, and the reassessment and assessment orders were set aside as unsustainable. Case-Laws VAT and Sales Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205280