https://www.taxtmi.com/caselaws?id=164718 Levy of sales tax on telephone connection, transmission and activation charges was examined against the rule in Bharat Sanchar Nigam Ltd., which treated the absence of deliverable goods and transfer of the right to use goods as fatal to a sales tax charge. Because access or activation charges did not place the subscriber in possession of goods, they could not be characterised as a sale of goods. On that basis, the challenge to the taxing action and the impugned statutory provision could not be sustained, and the assessment order was quashed. en-us Wed, 28 Jan 2009 00:00:00 +0530 Tue, 29 Apr 2014 16:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164718 Levy of sales tax on telephone connection, transmission and activation charges was examined against the rule in Bharat Sanchar Nigam Ltd., which treated the absence of deliverable goods and transfer of the right to use goods as fatal to a sales tax charge. Because access or activation charges did not place the subscriber in possession of goods, they could not be characterised as a sale of goods. On that basis, the challenge to the taxing action and the impugned statutory provision could not be sustained, and the assessment order was quashed. Case-Laws VAT and Sales Tax Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164718