https://www.taxtmi.com/caselaws?id=409946 The judgment focused on the interpretation of transfer of rights to use telephone instruments for telecommunication services, emphasizing that such transfers are primarily for availing services rather than the machinery's use, affecting tax classification. It discussed liability for Value Added Tax on Direct to Home services, referencing a Tripura High Court judgment. The legality of Commercial Tax Tribunal's findings on customer premises network equipment transfer was questioned, emphasizing control over machinery in service contracts. The impact of Supreme Court and Tripura High Court judgments on the case was highlighted, seeking alignment with established legal principles. en-us Fri, 16 Jul 2021 00:00:00 +0530 Tue, 20 Jul 2021 10:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409946 The judgment focused on the interpretation of transfer of rights to use telephone instruments for telecommunication services, emphasizing that such transfers are primarily for availing services rather than the machinery's use, affecting tax classification. It discussed liability for Value Added Tax on Direct to Home services, referencing a Tripura High Court judgment. The legality of Commercial Tax Tribunal's findings on customer premises network equipment transfer was questioned, emphasizing control over machinery in service contracts. The impact of Supreme Court and Tripura High Court judgments on the case was highlighted, seeking alignment with established legal principles. Case-Laws VAT and Sales Tax Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409946