https://www.taxtmi.com/caselaws?id=162404 The Court affirmed that charges received for conveying information constituted a sale exigible to tax under the Kerala General Sales Tax Act, 1963. The conveyed information was considered valuable goods transferred for consideration, falling within the Act's purview. The Court rejected the argument that service charges did not qualify as consideration, emphasizing that they were indeed consideration for the transfer of valuable information. The revisions were dismissed, upholding the Tribunal's decision on the taxable nature of the transactions, with related petitions also being dismissed. en-us Mon, 03 Feb 2003 00:00:00 +0530 Wed, 26 Feb 2014 11:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162404 The Court affirmed that charges received for conveying information constituted a sale exigible to tax under the Kerala General Sales Tax Act, 1963. The conveyed information was considered valuable goods transferred for consideration, falling within the Act's purview. The Court rejected the argument that service charges did not qualify as consideration, emphasizing that they were indeed consideration for the transfer of valuable information. The revisions were dismissed, upholding the Tribunal's decision on the taxable nature of the transactions, with related petitions also being dismissed. Case-Laws VAT and Sales Tax Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162404