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2022 (4) TMI 1354 - HC - VAT and Sales TaxDemand of tax - transfer of right to use of telephone handset by the customers of the assessee - transfer of right of use - exclusion of service portion - Section 10 (B)) of Trade Tax Act - assessment year 2003-04 - HELD THAT:- The issue involved in the present revision has already been decided by another Bench of this Court in BHARAT SANCHAR NIGAM LIMITED VERSUS COMMISSIONER TRADE TAX U.P. LUCKNOW [2019 (11) TMI 535 - ALLAHABAD HIGH COURT], in which the matter was remanded to the Tribunal for fresh decision within a period of one year after affording opportunity of hearing to the parties concerned. The present revision is allowed on the same terms as enumerated in the referred order - the matter is remanded to the Tribunal to pass a fresh order, after affording opportunity of hearing to the concerned parties, within a period of one year from the date of receipt of a copy of this order before the authority concerned. Appeal allowed by way of remand.
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