Queries for vat applicability on royalty as license fees

Hi friends

In the State of maharastra and Tamilnadu, VAt is applicable on Royalty as License fess @ 5% as per schedule of respetive state's vat act.  but it doest not sound well in applicablity as License fee does not qualify as goods.

Pls share your opinion or also share if having any judgement on thios practice ...

Friends, your earliest response will be helpful a lot

Thanks