High Court of Judicature at Allahabad
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Bharat Sanchar Nigam Ltd v. Commissioner, Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION No. 2119 of 2005  RD-AH 4765 (25 October 2005)
TRADE TAX REVISION NO.2119 OF 2005
Bharat Sanchar Nigam Limited. ....Applicant
Commissioner, Trade Tax, U.P., Lucknow. ....Opp. Party
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 to 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.
In view of the aforesaid circumstances, until further orders, the realisation of disputed amount of tax for assessment year 2001-02 shall remain stayed.
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