https://www.taxtmi.com/caselaws?id=163830 A burdensome statutory appeal with a substantial pre-deposit did not bar writ jurisdiction where the challenge raised questions on legality and constitutional competence. The broadband connectivity arrangement was treated, on its substance, as involving supply of artificially created light energy capable of being abstracted, transmitted, delivered and consumed, and therefore constituting goods with a taxable sale element. The transaction was also characterised as composite, so the State could levy value added tax on the sale aspect even though service tax applied to the service aspect. The reassessment was sustained on merits, while the writ petition could not be rejected solely for alternative remedy. en-us Fri, 16 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163830 A burdensome statutory appeal with a substantial pre-deposit did not bar writ jurisdiction where the challenge raised questions on legality and constitutional competence. The broadband connectivity arrangement was treated, on its substance, as involving supply of artificially created light energy capable of being abstracted, transmitted, delivered and consumed, and therefore constituting goods with a taxable sale element. The transaction was also characterised as composite, so the State could levy value added tax on the sale aspect even though service tax applied to the service aspect. The reassessment was sustained on merits, while the writ petition could not be rejected solely for alternative remedy. Case-Laws VAT and Sales Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163830