M/S Bharat Sanchar Nigam Limited vs Commissioner Of Commercial Tax
2022 Latest Caselaw 222 MP

                                                                         1                                 VATA-19-2021
                                                The High Court Of Madhya Pradesh
                                                         VATA No. 19 of 2021
                                            (M/S BHARAT SANCHAR NIGAM LIMITED Vs COMMISSIONER OF COMMERCIAL TAX)

                                      Jabalpur, Dated : 05-01-2022
                                            Shri Sapan Usrethe, learned counsel for the appellant.

                                            Shri Vikram Johri, learned Panel Lawyer for the respondent on advance

notice.

Learned counsel for the respondent in the face of query made by this Court on 07.12.2021 informs that judgment passed in Tax Reference No.102/2017 on 28.11.2019 by Coordinate Bench of this Court at Indore

continues to hold the field and said decision has not been assailed in any higher forum by any party.

The substantial question of law raised before this Court as to whether the SIM Card can be treated as good to become amenable to Value Added Tax or not ?

Learned counsel for the petitioner has relied upon not only aforesaid judgment in Tax Reference No.102/2017, but also the Apex Court's decision in the case of Ideal Mobile Communication Ltd. vs. Commissioner of Central Excise and Customs, Cochin (2011) 9 STJ 201(SC).

The appeal being arguable is admitted for final hearing on the following substantial question of law:-

"1. On the facts and circumstances of the case, whether Board was justified in confirming the order of lower authorities by holding that order under Section 3(1) can be passed in respect of purchase of SIM Cards even though Section 3(1) is applicable only when appellant is taxable under VAT Act and ignoring judgment passed by this Court in Tax Reference No.102/2017 in the case of Reliance Telecom Ltd. vs. Commercial Tax Department on 28.11.2019."

Issue notice to the respondent on payment of P.F. within seven working days, failing which this appeal shall stand dismissed without further reference to the Court.

Since a very short question is involved, list in the last week of January, 2022 for final hearing in motion stage. Signature Not Verified SAN

Digitally signed by MOHAMMED MOHSIN QURESHI Date: 2022.01.06 11:33:34 IST 2 VATA-19-2021 (SHEEL NAGU) (SUNITA YADAV) JUDGE JUDGE mohsin

Signature Not Verified SAN

Digitally signed by MOHAMMED MOHSIN QURESHI Date: 2022.01.06 11:33:34 IST