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M/S GINNI FILAMENTS LTD. CHHATA MATHURA versus COMMISSIONER OF TRADE TAX, U.P. LUCKNOW

High Court of Judicature at Allahabad

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M/S Ginni Filaments Ltd. Chhata Mathura v. Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 12 of 2005 [2006] RD-AH 437 (6 January 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Tribunal has decided the appeal against the applicant treating the applicant as a "dealer" and treated telecom services as deemed sale under "Transfer of right to use the goods" following the judgment of Apex Court in the case of State of U.P. and others Vs. Union of India and others, reported in 130 STC.

Learned counsel for the applicant contended that a review application against the aforesaid order has been admitted and the matter has been referred to a larger bench treating the issue involved as important question of law. This fact is not in dispute. It is further submitted that the Apex Court has stayed the recovery proceeding in similar matter vide order dated 16.12.2003 which is referred in the revision petition.

It has also been informed by the learned Standing Counsel that the matter has been heard by the larger Bench in the month of December, 2005and the judgment is awaited.

In view of the aforesaid circumstances, until further orders, the realisation of disputed amount of tax for the month of December, 2003 (Assessment year 2003-04) shall remain stayed.

List on 1st February, 2006 for final disposal.

Dt.06.01.2006.

VS.12/2005.

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