Allahabad High Court
Unitech Wireless (Tamil Nadu) Pvt. Ltd. vs State Of U.P. And 3 Others on 6 October, 2015
Bench: Tarun Agarwala, Surya Prakash Kesarwani
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.)