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TMI Blog2019 (11) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2012 (2003-04) and 1065 of 2012 (A.Y. 2004-05) have been filed by the revisionist-Bharat Sanchar Nigam Ltd. to assail the orders passed by the Commercial Tax Tribunal by which the Tribunal has dismissed the appeals filed by the present revisionist-assessee and confirmed the demand of tax on transfer of right to use of telephone instruments provided by the assessee to its subscribers/customers and also for the A.Y. 2004-05 on sale of SIM cards for mobile network service. 2. Since the facts are identical in all the cases and since the order of the Tribunal is also identical in all the revisions, these revisions are being decided by this common order. 3. For the sake of convenience, the facts obtained in Sales/Trade Tax Revision Nos.421 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of Union of India and another Vs. State of U.P. and another (Civil Misc. W.P. No. 673 of 1997) vide judgment dated 22.3.2006? (iv) Whether, the authorities below have misinterpreted the law laid down by the Hon'ble Supreme Court vide decision dated 02.03.2006 regarding liability of tax on rentals? (v) Whether, there is no transfer of right to use goods while proving landline telecommunication services to the subscribers and the Division Bench decision of this Hon'ble Court in the case of Oriental Bank of Commerce Vs. State of U.P. and others reported in 2008 (3) A.D.J. 1 (D.B.) has a binding effect?" 7. Having heard learned counsel for the parties and having perused the record, it appears that before the Tribunal the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal and the reasoning offered by it, is unacceptable. In the first place, such reasoning and approach does not deal with the specific grounds of challenge raised by the assessee before the Tribunal as have also been referred to above. Once the assessee had raised specific challenge as to absence of any transfer of right to use, it was for the Tribunal to have applied its mind and offered reasoning to meet such challenge. Second, had such exercise been gone into, it would have become necessary for the Tribunal to call for and examine evidence including the agreements entered into by the assessee with its subscribers; the bills raised by the assessee on its subscribers and other materials as may have also been relevant to determine the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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