2015 (10) TMI 2864

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..... 5 (T-RES) - -
CST, VAT & Sales Tax
Taxability - whether the transaction providing set top box is taxable under the Karnataka Value Added Tax Act, 2003? - HELD THAT:- Apparently, the assessment orders of even date 20th August, 2015, Annexures-G, G1 G2 and G3 for the assessment years 2010-11 to 2013-14, respectively, do not make reference to either clause 1 (c) or clause 10 of the agreement an .....

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..... e, the core question for decision making is whether the transaction providing set top box is taxable under the Karnataka Value Added Tax Act, 2003 ? 2. While it is the case of petitioner the provider of the set-top box, that in clause 1(c) of the agreement with the subscriber, the meaning of 'Airtel Equipment', is one provided without any consideration, and at clause 10 such equipment shall remai .....

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..... authority. 6. In the result, these petitions are allowed. Orders of assessment, Annexure-G series, are quashed and the proceeding remitted for consideration afresh, after extending reasonable opportunity of hearing to the petitioner, including that of adducing additional evidence, if necessary, and thereafter wards, to pass orders in accordance with law, recording reasons, findings and conclusion .....

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