https://www.taxtmi.com/caselaws?id=438162 Tax liability under the KVAT Act must be clearly brought within the statutory charge, and a demand based on a bare allegation of supply, without identifying the goods or transaction, lacks a proper legal foundation. The Court also held that installation or service charges connected with internet and cable services do not, by themselves, establish a taxable deemed transfer of the right to use goods where no identifiable tangible goods or implied transfer is shown. Electromagnetic waves were treated as not being goods, and strict construction of taxing statutes required the levy to be confined to the statute. The Revenue's challenge failed, and the assessee succeeded on both issues. en-us Tue, 07 Feb 2023 00:00:00 +0530 Thu, 25 May 2023 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438162 Tax liability under the KVAT Act must be clearly brought within the statutory charge, and a demand based on a bare allegation of supply, without identifying the goods or transaction, lacks a proper legal foundation. The Court also held that installation or service charges connected with internet and cable services do not, by themselves, establish a taxable deemed transfer of the right to use goods where no identifiable tangible goods or implied transfer is shown. Electromagnetic waves were treated as not being goods, and strict construction of taxing statutes required the levy to be confined to the statute. The Revenue's challenge failed, and the assessee succeeded on both issues. Case-Laws VAT and Sales Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438162