https://www.taxtmi.com/caselaws?id=164605 A dedicated and identifiable transponder capacity made exclusively available under contract for a specified period was treated as goods, and the transfer of the right to use that capacity amounted to a deemed sale under article 366(29A)(d) and section 2(29) of the Karnataka Value Added Tax Act, 2003. Effective legal control by the transferee was sufficient even though technical operation and physical possession remained with the transferor. Section 6 did not bar taxation, because it was an enabling and place-of-sale provision and, on the facts, the contract was made within the State for use of identifiable goods available at the time of contract. The levy of tax and the reassessment notices were sustained. en-us Sat, 06 Feb 2010 00:00:00 +0530 Sat, 12 Nov 2016 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164605 A dedicated and identifiable transponder capacity made exclusively available under contract for a specified period was treated as goods, and the transfer of the right to use that capacity amounted to a deemed sale under article 366(29A)(d) and section 2(29) of the Karnataka Value Added Tax Act, 2003. Effective legal control by the transferee was sufficient even though technical operation and physical possession remained with the transferor. Section 6 did not bar taxation, because it was an enabling and place-of-sale provision and, on the facts, the contract was made within the State for use of identifiable goods available at the time of contract. The levy of tax and the reassessment notices were sustained. Case-Laws VAT and Sales Tax Sat, 06 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164605