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2007 (9) TMI 577 - MADHYA PRADESH HIGH COURTHandset and the substituted SIM card - whether issued to the subscribers are not exigible to commercial tax? Held that:- From the orders passed by the sales tax authorities we find that the authorities have been discerning enough between the SIM card supplied free of charge and the SIM card substituted on payment of charges. It is only the SIM card which is substituted on account of damage, etc., and for which extra charge is made that the authorities are charging commercial tax. However, the situation with regard to the supply of handset is entirely different from the one present before their Lordships and, therefore, we do not find that the contention of the appellant is substantiated by the ratio of the said decision. Reference has also been made to State of Tamil Nadu v. Board of Trustees of the Port of Madras [1999 (3) TMI 500 - SUPREME COURT OF INDIA]. The said case was dealing with the incidental transaction of unserviceable goods. Thus do not find that these appeals give rise to any question of law, much less substantial, for a decision in the appeal under section 53(2) of the VAT Act.
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