Sales tax leviable on transfer of Set Top Boxes to subscribers: Karnataka HC

Atria Convergence Technologies Ltd. Vs Deputy Commissioner of Commercial Tax (Karnataka High Court) Karnataka High Court held that transfer of Set Top Boxes to subscribers amounts to sale within the definition of section 2(29)(d) of the Karnataka Value Added Tax Act, 2003 and hence sales tax leviable on the same. Facts- All these Petitions by the Assessees call in question orders made by the Karnataka Appellate Tribunal at Bengaluru whereby their Appeals filed under Section 62(6) of the Karnataka Value Added Tax Act, 2003 have been negatived essentially holding that the Assessees have transfer...