TMI Blog2021 (7) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... ision is admitted on substantial questions of law. Learned Standing Counsel prays for and is granted time to file reply within four weeks - List this case on 18.08.2021. - Trade Tax Revision No. - 23 of 2021, 24 of 2021, 26 of 2021, 27 of 2021, 28 of 2021, 29 of 2021, 30 of 2021 - - - Dated:- 16-7-2021 - Hon'ble Mrs. Sangeeta Chandra, J. For the Revisionist : Manju Lata Mishra,Ashi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unication. The transfer of right to use the telephone instrument cannot be said to have occurred solely for use of machinery in the telephone instrument. The telephone instrument was a means to avail the service provided by the appellant and therefore the dominant intention of such transfer or that of the SIM cards used for the communication is to avail the service and on availing of the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on this High Court. It can only be said to have persuasive value and the question still remains open to be decided by this Court by looking into the law settled by Hon ble Supreme Court in Bharat Sanchar Nigam Limited (supra). 5. Learned counsel has drawn the attention of this Court to the question of law framed by the revisionist, namely question nos.1, 2 and 3, which are being quoted he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to sale or right to use or any other alienation of the equipment by the company independent of contract of service provided by the company? (iii) Whether the findings of transfer of 'right to use' recorded by the Learned Commercial Tax Tribunal, Lucknow is contrary to the ratio laid down by the Hon'ble Supreme Court in the case of State of Andhra Pradesh Vs. Rashtriya Ispat Niga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of listing, the order of the Tribunal shall remain stayed. It has been informed by learned Senior Advocate that in terms of the liability created by the orders impugned, the revisionist has paid 45% of the amount that was assessed and had given a bank guarantee of 55% of the amount and the revisionist is willing to extend such Bank Guarantee till further orders of this Court, there is no nee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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