https://www.taxtmi.com/caselaws?id=766336 Karnataka HC dismissed revision petitions challenging VAT assessment on Set Top Boxes (STBs). Court held STBs constitute goods under section 2(15) of Karnataka VAT Act 2003, capable of exclusive use by subscribers with right to use transferred for valuable consideration of Rs. 2,000. HC ruled service tax and VAT are not mutually exclusive as they have different incidences under separate statutes. Government notification dated 15.03.2021 was held valid with retrospective effect, rejecting assessees' argument that transition period created tax vacuum. Assessment orders were upheld. 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 Karnataka HC dismissed revision petitions challenging VAT assessment on Set Top Boxes (STBs). Court held STBs constitute goods under section 2(15) of Karnataka VAT Act 2003, capable of exclusive use by subscribers with right to use transferred for valuable consideration of Rs. 2,000. HC ruled service tax and VAT are not mutually exclusive as they have different incidences under separate statutes. Government notification dated 15.03.2021 was held valid with retrospective effect, rejecting assessees' argument that transition period created tax vacuum. Assessment orders were upheld. Case-Laws VAT / Sales Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766336