https://www.taxtmi.com/caselaws?id=464081 Cable television network services were examined in the context of whether consideration attributable to set top boxes could be brought to tax under the Uttar Pradesh Value Added Tax Act, 2008 without an enabling charging provision. The analysis states that the provider remained a service provider, and the mere presence of an element relatable to supply of goods did not by itself justify VAT levy. It further states that tax liability cannot be imposed through calculation, bifurcation or apportionment of the total value unless the charging statute first authorises such a levy. On that basis, no VAT liability was sustained. en-us Wed, 16 Oct 2019 00:00:00 +0530 Fri, 03 Oct 2025 18:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464081 Cable television network services were examined in the context of whether consideration attributable to set top boxes could be brought to tax under the Uttar Pradesh Value Added Tax Act, 2008 without an enabling charging provision. The analysis states that the provider remained a service provider, and the mere presence of an element relatable to supply of goods did not by itself justify VAT levy. It further states that tax liability cannot be imposed through calculation, bifurcation or apportionment of the total value unless the charging statute first authorises such a levy. On that basis, no VAT liability was sustained. Case-Laws VAT / Sales Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464081