2016 (4) TMI 1206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the petitioner The C. S. C. for the respondents  JUDGMENT This petition is directed against the assessment dated 29 February 2016 made for the assessment year 2012-13 by the Deputy Commissioner, Commercial Tax/Commercial Tax, Noida by which tax under the U.P. Value Added Tax Act, 2008 (in short 'the Act') has been imposed upon the petitioner on the Set Top Boxes. A pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The petitioner claims to be a public limited company engaged in the business of providing Cable T.V. Channel through Analogue and Digital Cable distribution network. It is stated that the petitioner's company procures/imports Set Top Box and Smart Cards for receiving the Cable T.V. Signals from various broadcasters and distributes the same through distributors or local cable operators to end....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l has placed reliance upon the decision of Tripura High Court in the case of Bharti Telemedia Ltd. Vs. The State of Tripura, Writ Petition No.563 of 2010, decided on 19 February 2015. The submission is that the factual aspect as to whether the Set Top Box was actually sold or transferred to the end subscriber can be examined by the Appellate Authority. In our opinion, all the issues that have b....