TMI Blog2018 (4) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... ing sale of rights and privilege of export of sugar quota is sale of goods and no service is involved - appeal dismissed - decided against Revenue. - E/70503/2017-EX[SM] - 70765/2018 - Dated:- 19-9-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Pradeep Kumar Dubey (Supdt.) AR for Appellant Shri Shubham Agrawal (Advocate) for Respondent Per: Anil Choudhary The issue in this appeal is whether the transaction being transfer of rights and privilege of export of sugar quota by the respondent assessee on receipt of consideration, whether the same is a service or goods. 2. Heard the parties. 3. We find from the impugned Order-in-Appeal that the Learned Commissioner (Appeals) have placed reliance on the ruling of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hers, alongwith other appeals, reported in (2008) 8 SCC 681, wherein the Hon'ble Supreme Court was considering the ruling in the case of Vikas Sales Corporation v/s CCT, by the earlier Bench holding that the transfer of an import licence called as REP licence granted under the 1992 1997 Exim policy was exigible to sales tax, is impliedly overruled by the Constitution Bench decision in M/s Sunrise Associates versus Government of NCT of Delhi that held that lottery tickets where actionable claims and where, therefore, excluded from the definition of goods under the Sales Tax Act and hence the sale of lottery tickets was not subject to sales tax, and the earlier Two Judge Bench decision in the case of H. Anraj versus Government of Tamil Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol coupons or accumulated flying miles. A meal ticket, a petrol coupon or flying miles credit has its own intrinsic value. If permitted free transferability those would soon become market commodities and would be sold and bought for their value as goods . In light of the discussions made above, the two questions framed at the beginning of the judgment are to be answered as follows: The Constitution Bench decision in Sunrise does not alter the position in regard to levy of tax on sale of REP licence and on that issue the three-Judge Bench decision in Vikas continues to hold the field. DEPB has an intrinsic value that makes it a market commodity. Therefore, DEPB, like REP licence qualifies as goods within the meaning of the sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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