https://www.taxtmi.com/caselaws?id=213021 The Tribunal dismissed the revenue's appeal and stay applications, upholding the Commissioner (Appeals) order allowing refunds based on the understanding of 'sale' in the context of the exemption notification and VAT Acts. The Tribunal found that supplying Set Top Boxes on a right to use basis constituted a sale under the exemption notification, meeting the conditions for refund of Special Additional Duty (SAD) as VAT had been paid on the sales. The definition of 'sale' in the VAT Acts was crucial in determining eligibility for the refund, and the Tribunal affirmed the Commissioner's decision in favor of the respondent. en-us Thu, 08 Dec 2011 00:00:00 +0530 Wed, 29 Aug 2012 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213021 The Tribunal dismissed the revenue's appeal and stay applications, upholding the Commissioner (Appeals) order allowing refunds based on the understanding of 'sale' in the context of the exemption notification and VAT Acts. The Tribunal found that supplying Set Top Boxes on a right to use basis constituted a sale under the exemption notification, meeting the conditions for refund of Special Additional Duty (SAD) as VAT had been paid on the sales. The definition of 'sale' in the VAT Acts was crucial in determining eligibility for the refund, and the Tribunal affirmed the Commissioner's decision in favor of the respondent. Case-Laws Customs Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213021