As per case facts, the appellant supplied telecommunication equipment to M/s Spice Communications Ltd. on a two-year trial use basis, with an option to purchase. The tax authorities discovered these ... transactions were not reported as sales in the VAT returns, leading to a tax demand. The appellant's appeals to the Additional Excise and Taxation Commissioner and then to the Tribunal were dismissed. The appellant subsequently filed the present appeals before the High Court. The question arose whether the supply of goods on a trial basis, without their return and subsequent consumption, constituted a 'sale' under the Punjab Value Added Tax Act, 2005, despite an initial agreement for trial use and deferred payment terms. Finally, the High Court upheld the Tribunal's decision, ruling that the non-return and consumption of the goods, coupled with the payment terms, amounted to a deemed sale under the expanded definition of 'sale' in the Act, which includes the transfer of the right to use goods for consideration.