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VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of VAT on set top boxes (STB) - The petitioners claim ...


Court Upholds VAT on Set Top Boxes, Rejects Petitioners' Depreciation Claims on Usage Rights Transfer to Customers.

November 2, 2015

Case Laws     VAT and Sales Tax     HC

Levy of VAT on set top boxes (STB) - The petitioners claim depreciation, etc., on these STBs and the valuation given by the petitioners is the value of the goods, the right to use which has been transferred to the customers - Levy of VAT upheld - HC

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