HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 46/2022
Commercial Taxes Officer
----Petitioner
Versus
M/s Bharti Hexacom Limited
----Respondent
For Petitioner(s) : Mr. Ayush Singh, Adv. for Mr. Punit Singhvi, Adv.
For Respondent(s) : Mr. Sanjay Jhanwar, Sr. Adv. for Mr. Rahul Lakhwani, Adv.
HON'BLE MR. JUSTICE SAMEER JAIN Order 14/12/2022 Heard.
This revision petition is admitted on the following questions of law, which are reproduced as under:-
"(i) Whether the Tax Board was justified in law in holding that Artificially Created Light Energy (ACLE) is not a "Good" and hence is no taxable under RVAT Act.
(ii) Whether the Tax Board was justified in law in holding that sale of Data Transmission through OFC using ACLE is not a "Deemed Sale" under RVAT Act."
Learned counsel for the respondents submits that Tax Board has relied upon the judgment of the same very assessee, which was delivered by High Court of Karnataka in (2011) 13 Taxmann.com 96 (Kar.) titled as Bharti Airtel Ltd. Vs. State of Karnataka. He has further relied upon the judgment of the Apex Court in Tata Consultancy Services Vs. State of Andhra Pradesh: Civil Appeal No. 2582/1998. (Downloaded on 21/12/2022 at 12:01:30 AM)
(2 of 2) [STR-46/2022] Learned counsel for the petitioner wants to take instructions qua the said submissions.
Matter be listed on 16.01.2023, along with STR No. 42/2022.
(SAMEER JAIN),J Pooja/54 (Downloaded on 21/12/2022 at 12:01:30 AM) Powered by TCPDF (www.tcpdf.org)