CTR/55/2023
2023 Latest Caselaw 2743 UK

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      19.09.2023                        CTR No. 55 of 2023
                                        Hon'ble Vipin Sanghi, C.J.
                                        Hon'ble Rakesh Thapliyal, J.

1. Ms. Puja Banga, learned Brief Holder for the State / revisionist.

2. Mr. Pankaj Tangwan with Mr. C.S. Semwal and Mr. N.R. Goel, learned counsels for the respondent.

Delay Condonation Application No. 01 of 2023

3. The present revision is barred by limitation by 263 days.

4. The respondent has been served, and counsel has put in appearance.

5. Counsel for the respondent fairly does not oppose the application seeking condonation of delay in filing the appeal.

6. Accordingly, the Delay Condonation Application is allowed. The delay in filing the revision is condoned, for the reasons stated in the application.

Commercial Tax Revision No. 55 of 2023

7. We find that the First Appellate Authority has taken note of the judgment of the Tripura High Court, in Bharti Telemedia Ltd. Vs State of Tripura and others, (2015) 1 TLR 444.

8. From a reading of the same, it is evident, that the issue - whether Set Top Boxes provided by the service providers are exigible to sales tax, was the issue which squarely arose for consideration of the Tripura High Court, in that case.

9. The appellant has disclosed that the said judgment of the Tripura High Court is pending consideration before the Supreme Court, in SLP Nos. 8156 - 8157 of 2015.

10. Though, learned counsel for the respondent has argued that other High Courts have independently dealt with the same issue, and arrived at the conclusion that the Set Top Boxes provided by the service providers in respect whereof a one time activation fee is charged, are not exigible to sales tax, we prefer to await the judgment of the Supreme Court, rather than replicating the examination of the same issue, at this stage.

11. Accordingly, we adjourn the present revision to 18.04.2024.

12. The counsel shall inform the status of the aforesaid Special Leave Petition, pending before the Supreme Court, on the next date.

       (Rakesh Thapliyal, J.)      (Vipin Sanghi, C.J.)
            19.09.2023                 19.09.2023
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