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Bharat Sanchar Nigam Limited vs Commissioner Trade Tax U.P. Lucknow on 5 November, 2019

11. Similarly, in so far as the liability of SIM cards is concerned, in the case of BSNL Vs. State of U.P. and others (Sales/Trade Tax Revision No.1311 of 2008) after taking into account the decisions of Supreme Court in the Cases of Bharat Sanchar Nigam Ltd. & Anr. Vs. Union of India & Ors., (2006) 3 SCC 1 (para 87) and Idea Mobil Communication Ltd. Vs. C.C.E. & C., Kochin, 2011 UPTC 985, the matter was remitted to the Tribunal to pass a fresh order. Similar treatment is warranted in the present case as well owing to similarity of law situation.
Allahabad High Court Cites 6 - Cited by 0 - S D Singh - Full Document

M/S Bharat Sanchar Nigam Ltd. vs Commissioner Trade Tax Commercial ... on 25 April, 2022

11. Similarly, in so far as the liability of SIM cards is concerned, in the case of BSNL Vs. State of U.P. and others (Sales/Trade Tax Revision No.1311 of 2008) after taking into account the decisions of Supreme Court in the Cases of Bharat Sanchar Nigam Ltd. & Anr. Vs. Union of India & Ors., (2006) 3 SCC 1 (para 87) and Idea Mobil Communication Ltd. Vs. C.C.E. & C., Kochin, 2011 UPTC 985, the matter was remitted to the Tribunal to pass a fresh order. Similar treatment is warranted in the present case as well owing to similarity of law situation.
Allahabad High Court Cites 7 - Cited by 0 - P Agrawal - Full Document

M/S Bharat Sanchar Nigam Ltd. vs Commissioner Trade Tax Commercial ... on 26 April, 2022

11. Similarly, in so far as the liability of SIM cards is concerned, in the case of BSNL Vs. State of U.P. and others (Sales/Trade Tax Revision No.1311 of 2008) after taking into account the decisions of Supreme Court in the Cases of Bharat Sanchar Nigam Ltd. & Anr. Vs. Union of India & Ors., (2006) 3 SCC 1 (para 87) and Idea Mobil Communication Ltd. Vs. C.C.E. & C., Kochin, 2011 UPTC 985, the matter was remitted to the Tribunal to pass a fresh order. Similar treatment is warranted in the present case as well owing to similarity of law situation.
Allahabad High Court Cites 7 - Cited by 0 - P Agrawal - Full Document

M/S Bharat Sanchar Nigam Ltd. vs Commissioner Trade Tax Commercial ... on 4 April, 2022

11. Similarly, in so far as the liability of SIM cards is concerned, in the case of BSNL Vs. State of U.P. and others (Sales/Trade Tax Revision No.1311 of 2008) after taking into account the decisions of Supreme Court in the Cases of Bharat Sanchar Nigam Ltd. & Anr. Vs. Union of India & Ors., (2006) 3 SCC 1 (para 87) and Idea Mobil Communication Ltd. Vs. C.C.E. & C., Kochin, 2011 UPTC 985, the matter was remitted to the Tribunal to pass a fresh order. Similar treatment is warranted in the present case as well owing to similarity of law situation.
Allahabad High Court Cites 7 - Cited by 0 - P Agrawal - Full Document
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