Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1659 - HC - VAT and Sales TaxJurisdiction - declaration sought that respondent and its officers and agents are incompetent either to legislate or to impose and realise sales tax and re-sale tax under any power conferred under serial No 54, List II of the Seventh Schedule to the Constitution of India, on the services provided by Cellular Mobile Telephone service providers - TNGST Act. Held that:- The legal issue has been settled by the Hon'ble Supreme Court in the case of BSNL Vs Union of India and Others [2006 (3) TMI 1 - SUPREME COURT] which was considered by the Hon'ble Supreme Court in the case of Idea Mobile Communication Ltd Vs Commissioner of Central Excise and Customs, Cochin, [2011 (8) TMI 3 - SUPREME COURT OF INDIA], where it was held that there was no element of sale involved in the sale of sim cards or recharge vouchers. Petition allowed.
|