https://www.taxtmi.com/caselaws?id=465295 HC held that Artificially Created Light Energy (ACLE), used for data transmission through optical fibre cables, is a form of electromagnetic wave and does not constitute "goods" under s.2(15) of the Rajasthan Value Added Tax Act, 2003 or Art. 366(12) of the Constitution. Consequently, the transaction amounts to provision of telecommunication services and not a sale of goods, and thus is not amenable to VAT. The Court noted that the assessee had already discharged service tax liability and reiterated the mutual exclusivity of VAT and service tax. Upholding the Tax Board's view and relying on analogous precedent, HC dismissed all sales tax revisions/references filed by the revenue. 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 HC held that Artificially Created Light Energy (ACLE), used for data transmission through optical fibre cables, is a form of electromagnetic wave and does not constitute "goods" under s.2(15) of the Rajasthan Value Added Tax Act, 2003 or Art. 366(12) of the Constitution. Consequently, the transaction amounts to provision of telecommunication services and not a sale of goods, and thus is not amenable to VAT. The Court noted that the assessee had already discharged service tax liability and reiterated the mutual exclusivity of VAT and service tax. Upholding the Tax Board's view and relying on analogous precedent, HC dismissed all sales tax revisions/references filed by the revenue. Case-Laws VAT / Sales Tax Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465295