Value of set-top boxes provided for DTH services would be chargeable to VAT

CST & VAT : Tripura VAT - Where assessee entered into a contract with its customer to provide direct-to-home service to him, whereby customer by using set top box provided by assessee was able to decode signals and watch programme on his television set, transaction entered into by assessee amounted to transfer of right to use goods, i.e., set top box