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TMI Blog2011 (12) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the VAT Acts of the State Governments - the word 'sale' has not been defined in this notification, it is clear that the word 'sale' must be understood in the sense in which it has been defined in sales tax /VAT Acts of various State Governments or Central Tax Act, 1956 and in their Acts, the word 'sale' also includes transfer of right to use any goods for any purpose (whether or not for a specified period) for cash or deferred payment or other valuable consideration there is no order for remand and what the Commissioner (Appeals) has done is that he has allowed the appeals subject to verification of the original documents for the purpose of refuned wherever necessary in terms of the Notification No. 102/2007-Cus. and this direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng payment of SAD, sales invoice in respect of imported goods for which the refund of SAD has been claimed and documents evidencing payment of appropriate sales tax or VAT as the case may be. 1.2. In this case the respondent after import of the Set Top Boxes, supplied those Set Top Boxes to consumers on right to use basis and in respect of such supply, the VAT was paid by them by treating the same as sale. As per the definition of sale in the VAT Acts of the State Governments or the Central Sales Tax Act, 1956 the term 'Sale' includes transfer of right to use any goods for any purpose (whether or not for specified period) for cash or deferred payment or other valuable consideration. The respondent within a period of one year from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailing cenvat credit of additional custom duty paid under Customs Tariff Act, 1975. Against this order of the Commissioner (Appeals), these appeals alongwith stay applications have been filed. 2. Heard both the sides. Though these matters were listed for hearing of the stay applications, after hearing these stay applications, we are of the view that the same can be taken up for final disposal. Accordingly, the matters were heard for final disposal with the consent of both the sides after waiving the pre-deposit. 3. Shri K.P. Singh, ld. DR assailed the impugned order passed by the Commissioner (Appeals) by reiterating the grounds of appeal in the revenue's appeal and emphasized that the respondent at the time of importation had declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al additional custom duty as well as VAT/ Sales Tax on their sale; that for the exemption from SAD under this notification what is relevant is as to whether the VAT or Sales Tax has been paid on the goods, irrespective of whether the transactions were on actual sale or deemed sale. 5. We have carefully considered the submissions from both the sides and perused the records. In this case, there is no dispute that the Set Top Boxes have been imported by the respondent for supply to their consumers on right to use basis for which some amount is charged by the respondent and on that amount VAT has been paid in terms of provision of the VAT Acts of the State Governments. The department's contention is that supply of Set Top Box on right to use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs officer; (d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; (e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim: (i) document evidencing payment of the said additional duty; ( ii ) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods". 6. Thus, from the perusal of the notification, it is clear that for refund of SAD the main condition to be satisfied are- (a) "The goods have been imported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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