Unitech Wireless (Tamil Nadu) ... vs State Of U.P. And 3 Others
2015 Latest Caselaw 2940 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 37
 

 
Case :- WRIT TAX No. - 796 of 2015
 

 
Petitioner :- Unitech Wireless (Tamil Nadu) Pvt. Ltd.
 
Respondent :- State Of U.P. And 3 Others
 
Counsel for Petitioner :- Ashish Mishra
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Tarun Agarwala,J.

Hon'ble Surya Prakash Kesarwani,J.

The petitioner has challenged the reassessment order by which the assessing authority has imposed tax on sale of SIM cards.  The Supreme Court as well as this Court has consistently held that the SIM card has no intrinsic sale value and it is supplied to the customers for providing telephone services to the customers and, therefore, there could be no assessment of the tax on the sale of the SIM card.

The controversy involved in the present case is squarely covered by a decision of the Supreme Court in IDEA Mobile Communication Ltd. Vs. Commissioner of Central Excise & Customers, Cochin, (2011) 46  NTN DX 263  as well as a decision of this Court in Schlumberger Measurement And Systems India Ltd. Vs. State of U.P. & others, 2014 NTN (55) 148. 

Sri C.B.Tripathi, the learned Special Counsel for the Department concedes that the controversy involved in this case is covered by the aforesaid decisions.

In view of the aforesaid, without calling for a counter affidavit, this writ petition is allowed at the admission stage itself.  The impugned order is quashed.

Order Date :- 6.10.2015

MAA/-

(Surya Prakash Kesarwani,J.)          (Tarun Agarwala,J.)