Allahabad High Court
The Commissioner Commercial Tax vs S/S City Network Ltd on 9 August, 2021
Bench: Mahesh Chandra Tripathi
HIGH COURT OF JUDICATURE AT ALLAHABAD
?Court No. - 36
Case :- SALES/TRADE TAX REVISION No. - 146 of 2021
Revisionist :- The Commissioner Commercial Tax
Opposite Party :- S/S City Network Ltd
Counsel for Revisionist :- Bipin Kumar Pandey
Counsel for Opposite Party :- Harsh Vardhan Gupta
Hon'ble Mahesh Chandra Tripathi,J.
Heard Shri B.K. Pandey, learned Addl. Chief Standing Counsel for the applicant-revisionist and Shri Vivek Sarin, learned Senior Counsel assisted by Shri Harsh Vardhan Gupta, learned counsel for the respondent.
Present revision has been filed by the revenue against the order dated 15.12.2020 passed by the Commercial Tax Tribunal, Noida in Second Appeal No.126/2020 (14-15) 28 (2).
At the very outset, learned counsel for the respondent has vehemently opposed the revision and submitted that the similar controversy has earlier been raised before this Court in Sales/Trade Tax Revision Defective No.14 of 2017 (The Commissioner Commercial Tax, U.P. Lucknow v. S/S Mansion Cable Network Pvt. Ltd. Meerut) in which the Court has declined to interfere in the matter and dismissed the revision on 16.10.2019. As such it is contended that present revision being on similar footing is also liable to be dismissed.
The Court has proceeded to examine the record in question as well as the judgment cited at Bar. For ready reference, the order dated 16.10.2019 is quoted as under:-
"1. The revision has been filed with a delay of 165 days to which objection has been raised in the counter affidavit.
2. Rejoinder affidavit filed today in the delay condonation matter is taken on record.
3. Heard learned counsel for the parties.
4. The present revision has been filed by the revenue against the order dated 23.04.2016 passed by the Commercial Tax Tribunal, Meerut in Second Appeal No.1 of 2016 filed by the assessee for the A.Y. 2013-14. By that order, the Tribunal has allowed the assessee's appeal and set aside the assessment order.
5. During the assessment year in question, the assessee was engaged in providing cable television network to its subscribers against value. It had been subjected to service tax as a service provider. The Tribunal has set aside the assessment order under the UP VAT Act, 2008 (hereinafter referred to as the 'Act') on the reasoning that the assessee was only a service provider.
6. Learned Standing Counsel has contended that there was some element of sale of goods namely, set top box in the value Rs.1,200/- received by the assessee from each subscriber. The argument so advanced, even if found to be factually correct, to any extent, may not itself lead to an assessment of tax liability under the Act, in absence of any enabling provision being first shown to exist on the basis of such calculation or bifurcation or apportionment of the total value may have been made.
7. Accordingly, the present revision is therefore dismissed, both on count of delay as also on the reasoning noted above."
Considering the facts and circumstances of the case, the Court is of the opinion that the present matter is squarely covered by the judgment dated 16.10.2019 and as such this Court is not inclined to interfere in the matter.
The revision stands dismissed accordingly.
The party shall file computer generated copy of such order downloaded from the official website of High Court Allahabad, self attested by the party alongwith a self attested identity proof of the said person (preferably Aadhar Card) mentioning the mobile number to which the said Aadhar Card is linked.
The concerned Court/Authority/Official shall verify the authenticity of such computerized copy of the order from the official website of High Court Allahabad and shall make a declaration of such verification in writing.
Order Date :- 9.8.2021
SP/
