https://www.taxtmi.com/caselaws?id=164251 Recharge coupon vouchers transferred by a service provider to distributors or agents were treated as actionable claims rather than goods. The Tribunal reasoned that the vouchers conferred only a right to obtain telecommunication services for a fixed value and period, and that this incorporeal right fell within the statutory definition of actionable claim under the Transfer of Property Act, 1882. Because actionable claims are excluded from the definition of goods under the West Bengal Sales Tax Act, 1994, the vouchers were not exigible to sales tax. Transferability did not alter the character of the right, and the assessment could not be sustained on that basis. en-us Fri, 23 Apr 2010 00:00:00 +0530 Mon, 21 Apr 2014 13:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164251 Recharge coupon vouchers transferred by a service provider to distributors or agents were treated as actionable claims rather than goods. The Tribunal reasoned that the vouchers conferred only a right to obtain telecommunication services for a fixed value and period, and that this incorporeal right fell within the statutory definition of actionable claim under the Transfer of Property Act, 1882. Because actionable claims are excluded from the definition of goods under the West Bengal Sales Tax Act, 1994, the vouchers were not exigible to sales tax. Transferability did not alter the character of the right, and the assessment could not be sustained on that basis. Case-Laws VAT and Sales Tax Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164251