Commercial Taxes Officer vs M/S Bharti Hexacom Limited
2022 Latest Caselaw 7814 Raj/2

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

         S.B. Sales Tax Revision / Reference No. 59/2022

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.

(2 of 2) [STR-59/2022]

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/56

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