The Court upheld the orders of the Karnataka Appellate Tribunal, which had ruled that the transfer of the right to use STBs for consideration amounts to a “sale” of goods that can be taxed.
The Karnataka High Court on February 18 dismissed a series of petitions filed by companies such as ACT, Tata Play, Den Network among others, challenging the levy of sales tax on Set-Top Boxes (STBs) provided to subscribers by cable network operators [Atria Convergence Technologies and ors v. Deputy Commissioner of Commercial Tax and ors].
Published : 20-Feb-2025
