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New Delhi, Dated 13th August, 2014 OFFICE MEMORANDUM Subject:- Inclusion of Set Top Boxes in the definition of goods for sue in the "Telecommunications Network" under Section 8 (3)(b) of Central Sales Taxes Act, 1956, to extend the facility of Form 'C' to Set-Top Boxes.

The undersigned is directed to refer to D.O.No.35(5)/2013-IPHW dated 13th February, 2014 and 2nd July, 2014 from Secretary, Department of Electronics and Information Technology on the subject noted above and to say that the matter of inclusion of Set Top Boxes in the definition of goods for use in the "Telecommunication Network" under Section 8(3)(b) of Central Sales Tax Act, 1956 and to extend the facility of Form 'C' to Set-Top Boxes has been considered in consultation with Ministry of Information & Broadcasting, Ministry of Micro, Small and Medium Enterprises and Department of Telecommunications.

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STRP No.19/2024 C/W STRP NOS.37/2023, 10/2024, 15/2023, 31/2019

2. Considering the confirmation from Department of Telecommunication vide their OM No.18-06/2014-IP dated 30th June, 2014 that Set Top Boxes (STBs) are a part of telecommunication network it has been decided by the competent authority that the facility of Form 'C' may be extended to Set Top Boxes defined as goods for use in the "Telecommunications Network" under Section 8(3)(b) of Central Sales Tax Act, 1956.

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STRP No.19/2024 C/W STRP NOS.37/2023, 10/2024, 15/2023, 31/2019 service provider. The Tribunal has set aside the assessment order under the UP VAT Act, 2008 (hereinafter referred to as the 'Act') on the reasoning that the assessee was only a service provider.

6. Learned Standing Counsel has contended that there was some element of sale of goods namely, set top box in the value Rs.1,200/- received by the assessee from each subscriber. The argument so advanced, even if found to be factually correct, to any extent, may not itself lead to an assessment of tax liability under the Act, in absence of any enabling provision being first shown to exist on the basis of such calculation or bifurcation or apportionment of the total value may have been made." The decision does not mention any specific provision of law nor does it refer to Article 366(29A) of the Constitution, either. This decision is bereft of any precedential value. Much is not necessary to specify.