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2023 (5) TMI 815 - SCH - Service TaxLevy of sales tax - transactions relating to telephone sets, modems and caller IDs instruments - non-refundable deposits and refundable deposits - HELD THAT:- Matter related to Levy of sales tax on non-refundable deposits and refundable deposits was remanded by High Court - It was held by High Court that the transactions relating to telephone sets, modems and caller IDs instruments are subject to sales tax levy. This Court is of the opinion that no interference is called for especially in view of the fact that the High Court has taken note of all the decisions on the point - Petition dismissed.
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