TMI Blog2023 (5) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... inion 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. - WITH SLP(C) No. 2940/2014, SLP(C) No. 2943/2014, SLP(C) No. 39498/2013, SLP(C) No. 2481/2014, SLP(C) No. 2479/2014, SLP(C) No. 2942/2014, SLP(C) No. 25469/2015, SLP(C) No. 2947-2948/2014, SLP(C) No. 39495/2013, SLP(C) No. 39499/2013, SLP(C) No. 2939/2014, SLP(C) No. 2949/2014, SLP(C) No. 6163/2016, SLP(C) No. 24548/2015, SLP(C) No. 25461/2015, SLP(C) No. 39497/2013, SLP(C) No. 2941/2014, SLP(C) No. 2950/2014, SLP(C) No. 26814/2015, SLP(C) No. 16557-16562/2012, SLP(C) No. 23093/2012, SLP(C) No. 23096/2012, SLP(C) No. 23097/2012, SLP(C) No. 23095/2012, SLP(C) No. 23094/2012, SL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astav, Adv. Mr. Anubhav Sharma, Adv. Mr. Punit Dutt Tyagi, AOR Ms. Nisha Jha, Adv. Ms. Shally Bhasin, Adv. Dr. A.m. Singhvi, Sr. Adv. Mr. Mahesh Agarwal,, Adv. Mr. Maninder Singh, Adv. Mr. M.s. Ananth, Adv. Mr. Chaitanya Safaya, Adv. Mr. Mahesh Agarwal, Adv. Mr. Karan Verma, Adv. Mr. Varshini S, Adv. Ms. Biswabara Dash,, Adv. Mr. E. C. Agrawala, AOR Ms. Biswabara Dash, Adv. Mrs. Biswabara Dash, Adv. Mr. Manjul Bajpai, Adv. Mr. Biswabara Dash, Adv. Mr. Manu Krishnan, Adv. Mr. Abhinabh Garg, Adv. Ms. Anwesha Padhi, Adv. Mr. Archit Jain, Adv. Mr. Soorya B, Adv. Mr. Jafar Alam, Adv. Ms. Shivani Khandekar, Adv. Mr. Gokul Holani, Adv. Ms. Ankita, Adv. Mr. R. Chandrachud, AOR Mr. S. S. Shroff, AOR Mr. Hitendra Nath Rath, AOR Mr. Rakesh Dwivedi, Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods . It relied upon not only the judgment in Idea Mobile Communication but also the judgments of this Court in Bharat Sanchar Nigam Ltd. vs. Union of India [2006(2) SCR 823], Associated Cement Companies Ltd. vs. Commissioner of Customs [2001 (1) SCR 608] and Tata Consultancy Services vs. State of A.P. (relied upon by the revenue). The High Court, however, remitted the matter for consideration for ascertainment of facts relating to levy of sales tax on non-refundable deposits and refundable deposits. It also held that the transactions relating to telephone sets, modems and caller IDs instruments are subject to sales tax levy. Having considered submissions of the learned counsel for the parties and also having gone through th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
