https://www.taxtmi.com/caselaws?id=162019 A contract for television telecast rights was treated as a transfer of the right to use goods where the memorandum, read as a whole, gave the channel exclusive use of programme software for consideration while the producer retained title. The channel alone could telecast the programmes, exploit advertisements, and receive revenue, showing more than permissive use or joint exploitation. The copying of software by the channel's equipment did not change the character of the arrangement, and the place of telecast was held irrelevant. The taxable event arose on transfer of the right to use, so the transaction was exigible to deemed sale tax. en-us Fri, 30 Jun 2006 00:00:00 +0530 Fri, 14 Feb 2014 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162019 A contract for television telecast rights was treated as a transfer of the right to use goods where the memorandum, read as a whole, gave the channel exclusive use of programme software for consideration while the producer retained title. The channel alone could telecast the programmes, exploit advertisements, and receive revenue, showing more than permissive use or joint exploitation. The copying of software by the channel's equipment did not change the character of the arrangement, and the place of telecast was held irrelevant. The taxable event arose on transfer of the right to use, so the transaction was exigible to deemed sale tax. Case-Laws VAT and Sales Tax Fri, 30 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162019