Dish Tv India Limited vs Government Of Nct Of Delhi & Ors. on 4 April, 2016

2. The challenge in the remaining writ petitions by the same Assessee is to
notices of default assessment of tax and interest issued by the Value Added
Tax Officer (VATO) on 18th November 2015 under Section 32 of the Delhi
Value Added Tax Act, 2004 (DVAT Act) for each of the months of the AY
2009-10.

3. The Assessee is engaged in the business of providing Direct-to-Home
(‘DTH’) broadcasting services. The Assessee provides an enabling device
known as antenna system and accessories which include a set top box, LNB
cable and the dish antenna. The DTH services are provided by transmission
of satellite programmes through the enabling device installed at the premises
of the customers. It is stated that the goods stored in various warehouses are
transferred on right to use basis to customers through distributors while the
ownership thereof vests with the Assessee.

Source: Indian Kanoon

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