https://www.taxtmi.com/caselaws?id=766336 Set top boxes were treated as goods because subscribers obtained effective control and use under the arrangement, so the transaction amounted to a transfer of the right to use goods for consideration. The Court held that a composite contract may attract VAT on its sale element even where service tax also applies, because the discernible consideration for the deemed sale could be traced to the subscriber charges and related terms. It further held that the transition provisions under the 2017 regime preserved the levy and pending liability, so the notification challenge failed and the tax demands were sustained. en-us Tue, 18 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766336 Set top boxes were treated as goods because subscribers obtained effective control and use under the arrangement, so the transaction amounted to a transfer of the right to use goods for consideration. The Court held that a composite contract may attract VAT on its sale element even where service tax also applies, because the discernible consideration for the deemed sale could be traced to the subscriber charges and related terms. It further held that the transition provisions under the 2017 regime preserved the levy and pending liability, so the notification challenge failed and the tax demands were sustained. Case-Laws VAT / Sales Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766336