https://www.taxtmi.com/forum/issue?id=119630 A Set Top Box supplied by operators is tangible goods and the transfer of the right to use those goods to subscribers for valuable consideration constitutes a deemed sale; classification depends on effective possession, control, contractual terms and evidentiary support, and both state sales tax and central service tax may apply where their taxable incidents differ. Revisional powers are limited and factual findings by sectoral authorities are entitled to weight unless unsupported by evidence, and transitional notifications may be given retrospective effect to avoid unintended statutory vacuums. en-us Sat, 22 Feb 2025 11:09:22 +0530 Thu, 29 May 2025 18:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119630 A Set Top Box supplied by operators is tangible goods and the transfer of the right to use those goods to subscribers for valuable consideration constitutes a deemed sale; classification depends on effective possession, control, contractual terms and evidentiary support, and both state sales tax and central service tax may apply where their taxable incidents differ. Revisional powers are limited and factual findings by sectoral authorities are entitled to weight unless unsupported by evidence, and transitional notifications may be given retrospective effect to avoid unintended statutory vacuums. Discussion-Forum VAT / Sales Tax Sat, 22 Feb 2025 11:09:22 +0530 https://www.taxtmi.com/forum/issue?id=119630