https://www.taxtmi.com/circulars?id=11966 Set top boxes supplied on lease or against refundable securities constitute a transfer of right to use goods and are a deemed sale under the DVAT Act, attracting tax; outright sales of set top boxes are likewise taxable. Assessing authorities must identify such operators, determine tax liabilities, and report actions through zonal coordinators to the designated departmental officer. en-us Fri, 14 Dec 2012 00:00:00 +0530 Mon, 17 Dec 2012 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11966 Set top boxes supplied on lease or against refundable securities constitute a transfer of right to use goods and are a deemed sale under the DVAT Act, attracting tax; outright sales of set top boxes are likewise taxable. Assessing authorities must identify such operators, determine tax liabilities, and report actions through zonal coordinators to the designated departmental officer. Circulars VAT - Delhi Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11966