https://www.taxtmi.com/caselaws?id=160489 Rental charges for telephone connections and instruments were held not to amount to a sale or deemed sale under the Haryana General Sales Tax Act, 1973, because the subscriber received an integrated telecommunication facility rather than a separate transfer of goods. The instrument installed at the premises was usable only as part of the connected exchange and line system, and the charge covered the combined service, not the right to use goods in isolation. On that basis, the assessment orders and demand notices were without jurisdiction and liable to be quashed. en-us Mon, 27 Nov 2000 00:00:00 +0530 Wed, 18 Dec 2013 18:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160489 Rental charges for telephone connections and instruments were held not to amount to a sale or deemed sale under the Haryana General Sales Tax Act, 1973, because the subscriber received an integrated telecommunication facility rather than a separate transfer of goods. The instrument installed at the premises was usable only as part of the connected exchange and line system, and the charge covered the combined service, not the right to use goods in isolation. On that basis, the assessment orders and demand notices were without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160489