Over 2 lakh Indian cases. Search powered by Google!

Case Details

BHARAT SANCHAR NIGAM LTD versus COMMISSIONER, TRADE TAX, U.P., LUCKNOW

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


Bharat Sanchar Nigam Ltd v. Commissioner, Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION No. 2118 of 2005 [2006] RD-AH 6001 (20 March 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.2118 OF 2005

AND

TRADE TAX REVISION NO.2119 OF 2005

AND

TRADE TAX REVISION NO.2120 OF 2005

M/S Bharat Sanchar Nigam Limited,      ......Applicant

Versus

Commissioner Trade Tax U.P., Lucknow.   .....Opp. Party.

***************

Hon'ble Rajes Kumar, J.

Present 3 revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 31.08.2005 for the assessment years 2001-02 and 2002-03 under section 7 (3) of the Act and for the assessment year 2001-02 under section 21 of the Act.

Applicant is a Company incorporated under the Indian Companies Act, 1956 engaged in providing the telecom services. The claim of the applicant is that while providing telecom service no element of sale is involved as contemplated under section 2 (h) read with Section 3-F of the Act, therefore, the amount received towards rent from the subscribers is not liable to tax under the U.P. Trade Tax Act. Assessing authority had assessed the tax on the rental charges, alleged to have been received towards the transfer of right to use the goods following the decision of the Apex Court in the case of State of U.P. and another Vs. Union of India and another, reported in JT 2003 (1) SC, 574.

Heard Sri Subodh Kumar, learned counsel for the applicant and learned Standing Counsel.

Larger Bench of the Apex Court in Writ Petition (Civil) No.183 of 2003, Bharat Sanchar Nigam Ltd. and another Vs. Union of India and others, decided on 02.03.2006 has over ruled its earlier decision in the case of State of U.P. and another Vs. Union of India and another (Supra) and held that Electromagnetic waves, is not "goods" and, therefore, applicant can not be subjected to Trade Tax under section 3-F of the Act. Copy of the judgment has been provided to this Court. Learned Standing Counsel has not disputed the aforesaid submission of the learned counsel for the applicant. He submitted that the matter may be sent back to the assessing authority to pass fresh assessment orders in the light of the decision of the Apex Court in the case of Bharat Sanchar Nigam Ltd. and another Vs. Union of India and others (Supra).

In view of the aforesaid decision of the Apex Court, order of the Tribunal is liable to be set aside.

In the result, all the revisions are allowed. Order of the Tribunal is set aside and the matter is remanded back to the assessing authority to pass the assessment orders afresh in the light of the decision of the Apex Court in the case of Bharat Sanchar Nigam Ltd. and another Vs. Union of India and others (Supra).

Applicant is directed to file the certified copy of this order before the assessing authority within a period of four weeks and the assessing authority will pass the assessment orders afresh in accordance to the law in the light of the decision of the Apex Court in the case of Bharat Sanchar Nigam Ltd. and another Vs. Union of India and others (Supra).

Dt.20.03.2006

R./


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.