Right to exhibit or telecast of films and programmes
In Ushakiran Movies v. State of Andhra Pradesh (2006) 148 STC 453 (AP HC DB), the appellant had produced films and programmes. These were copied on disks and rights to telecast films and programmes were given to ETV for minimum guaranteed fee and share of advertisement revenue. It was held that this is transfer of right to use the goods and hence taxable.
In CIT v. V C Kuganathan (2009) 20 VST 835 (Mad HC DB), it has been held that transfer of right to exhibit films constitutes sale of goods (for purpose of section 80HHC of Income Tax Act) – relying on Abdulgafar A Nadiadwala v. ACIT (2004) 267 ITR 488 (Bom HC) [Principle should apply to sales tax also].