https://www.taxtmi.com/caselaws?id=309 Electromagnetic waves or radio frequencies used in telecommunication are not goods for Article 366(29A)(d) because they are not deliverable, transferable, or marketable in the sense required for deemed sale. Providing a telephone connection does not ordinarily amount to a transfer of the right to use goods, as the subscriber receives service access rather than possession or control of identifiable goods. The transaction is predominantly one of service, though States may tax only a separately identifiable sale element, such as handsets or, on proper facts, SIM cards. The aspect theory cannot be used to add the value of services to goods, or goods to services, unless the statute and taxable component independently permit it. en-us Thu, 02 Mar 2006 00:00:00 +0530 Mon, 09 Jun 2025 10:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309 Electromagnetic waves or radio frequencies used in telecommunication are not goods for Article 366(29A)(d) because they are not deliverable, transferable, or marketable in the sense required for deemed sale. Providing a telephone connection does not ordinarily amount to a transfer of the right to use goods, as the subscriber receives service access rather than possession or control of identifiable goods. The transaction is predominantly one of service, though States may tax only a separately identifiable sale element, such as handsets or, on proper facts, SIM cards. The aspect theory cannot be used to add the value of services to goods, or goods to services, unless the statute and taxable component independently permit it. Case-Laws Service Tax Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309