https://www.taxtmi.com/caselaws?id=796450 Separate rentals for Electronic Data Capture Terminal machines constitute consideration for transfer of the right to use goods where identified equipment is installed at merchant premises and made available for accepting customer payments. Retention of ownership, maintenance obligations, supervisory controls, restrictions on alteration or transfer, and deactivation rights do not negate the deemed-sale element. Service tax paid on a service component does not preclude VAT on the identifiable deemed-sale component. Undisclosed terminal-rental receipts were treated as taxable turnover, with statutory interest and penalty applying consequentially. en-us Wed, 29 Jul 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796450 Separate rentals for Electronic Data Capture Terminal machines constitute consideration for transfer of the right to use goods where identified equipment is installed at merchant premises and made available for accepting customer payments. Retention of ownership, maintenance obligations, supervisory controls, restrictions on alteration or transfer, and deactivation rights do not negate the deemed-sale element. Service tax paid on a service component does not preclude VAT on the identifiable deemed-sale component. Undisclosed terminal-rental receipts were treated as taxable turnover, with statutory interest and penalty applying consequentially. Case-Laws VAT / Sales Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796450