Delhi I vs Bharat Sanchar Nigam Ltd on 2 May, 2024
4. Ms. Jaya Kumari, learned authorized representative appearing
for the Department submitted that in view of the judgement of the
Karnataka High Court in Antrix Corporation Limited versus
Assistant Commissioner of Commercial Taxes, Bangalore5,
BSNL would not be entitled to avail CENVAT credit for the reason that
the transaction would amount to a deemed sale under the provisions
of the Karnataka Value Added Tax Act, 2003.