https://www.taxtmi.com/caselaws?id=465295 Artificially created light energy used in telecommunication was held not to be "goods" because a transmission medium in telecom is only a carrier of signals and not movable property capable of sale. The Court also held that data transmission through optical fibre cable was an indivisible telecommunication service, not a composite sale, and therefore did not amount to a deemed sale under the Rajasthan Value Added Tax Act, 2003. As service tax already applied to the activity, VAT could not be imposed on the same transaction. The revision petitions failed and no VAT liability survived on the impugned telecommunication service. en-us Wed, 25 Jan 2023 00:00:00 +0530 Mon, 15 Dec 2025 19:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465295 Artificially created light energy used in telecommunication was held not to be "goods" because a transmission medium in telecom is only a carrier of signals and not movable property capable of sale. The Court also held that data transmission through optical fibre cable was an indivisible telecommunication service, not a composite sale, and therefore did not amount to a deemed sale under the Rajasthan Value Added Tax Act, 2003. As service tax already applied to the activity, VAT could not be imposed on the same transaction. The revision petitions failed and no VAT liability survived on the impugned telecommunication service. Case-Laws VAT / Sales Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465295