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    <title>Live telecasting of events performed in Delhi is covered under the Delhi Value Added Tax Act, 2004</title>
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    <description>Sale or transfer of live telecasting rights for events performed in Delhi falls within entry no.3 of the Third Schedule of the Delhi Value Added Tax Act, 2004, which covers intangible goods (copyrights, patents, reproduction licences, goodwill), and is therefore taxable under the Act; the clarification is issued with the Commissioner&#039;s approval.</description>
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      <description>Sale or transfer of live telecasting rights for events performed in Delhi falls within entry no.3 of the Third Schedule of the Delhi Value Added Tax Act, 2004, which covers intangible goods (copyrights, patents, reproduction licences, goodwill), and is therefore taxable under the Act; the clarification is issued with the Commissioner&#039;s approval.</description>
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