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Documents citing State Of A.P. vs Bharat Sanchar Nigam Limited on 25 February, 2016

M/S.Ascend Telecom Infrastructure ... vs The Assistant Commissioner (Ct) on 17 March, 2020

30. He further submits there is no basis on which demand can be _____________ Page No 17 of 37 http://www.judis.nic.in W.P.Nos.40159 & 40160 of 2016 sustained. The learned counsel also submits that the decision of the Andhra Pradesh State of Andhra Pradesh Vs. Bharat Sanchar Nigam Ltd., 2012(25) S.T.R.321 (A.P.) has not been considered.
Madras High Court Cites 33 - Cited by 0 - C Saravanan - Full Document

West Bengal State Electricity ... vs Central Electricity Regulatory ... on 12 February, 2024

(State of Andhra Pradesh v. Bharat Sanchar Nigam Limited, 2011 SCC OnLine AP 107). In interpreting a provision creating a legal fiction, the Court is required to ascertain for what purpose the fiction is created, and after ascertaining this, the Court is to assume all those facts and consequences which are incidental or inevitable corollaries to the giving effect to the fiction.
Appellate Tribunal For Electricity Cites 434 - Cited by 0 - R Ranganathan - Full Document

Vodafone Idea Limited vs Union Of India on 28 June, 2024

[WP(C) Nos.9172/2014, 20522/2015, 482/2021, 4541/2021, 4271/2022] The issues raised in these Writ Petitions appear to be covered in favour of the petitioners by the order of the Supreme Court in SLP(C) Nos.16551-16555 of 2012 and connected cases. The Supreme Court, while considering the correctness of the judgment of the Andhra Pradesh High Court reported in State of Andhra Pradesh v. Bharat Sanchar Nigam Ltd. [(2012) 49 VST 98] held as follows:
Kerala High Court Cites 12 - Cited by 0 - P Gopinath - Full Document

M/S.Vodafone Cellular Limited vs Union Of India on 28 June, 2024

[WP(C) Nos.9172/2014, 20522/2015, 482/2021, 4541/2021, 4271/2022] The issues raised in these Writ Petitions appear to be covered in favour of the petitioners by the order of the Supreme Court in SLP(C) Nos.16551-16555 of 2012 and connected cases. The Supreme Court, while considering the correctness of the judgment of the Andhra Pradesh High Court reported in State of Andhra Pradesh v. Bharat Sanchar Nigam Ltd. [(2012) 49 VST 98] held as follows:
Kerala High Court Cites 12 - Cited by 0 - P Gopinath - Full Document

M/S. Bharti Airtel Limited vs Union Of India on 15 December, 2025

6. Thereafter, the learned Single Judge proceeded to consider the arguments advanced by the learned Senior Government Pleader on the merits of the issue raised in the writ petition, and proceeded to hold that in view of the clear finding in the order of the Supreme Court that affirmed the view of the High court of Andhra Pradesh in the judgment referred above, SIM cards, rechargeable coupons, fixed monthly charges and value added services (towards SMS, ringtones, download music etc.) could not be termed as ''goods'' for the purposes of the KVAT Act. The writ petitions were therefore allowed and the orders impugned in those writ petitions were quashed to the extent they demanded tax under the KVAT Act on amounts received by the assessees towards SIM cards, rechargeable coupons, fixed monthly charges and value added services (towards SMS, ringtones, download music etc.) as they were not goods on which any tax under the KVAT Act could be levied.
Kerala High Court Cites 11 - Cited by 0 - A K Nambiar - Full Document

Commercial Taxes Officer vs M/S Pgmtd Bharat Sanchar Nigam Limited on 8 December, 2022

HON'BLE MR. JUSTICE SUDESH BANSAL Order 08/12/2022 Counsel for petitioner has argued that the Tax Board has committed illegality in allowing appeals and setting aside the judgment of the Appellate Authority. Reliance has been placed on (Downloaded on 15/12/2022 at 12:04:53 AM) (2 of 2) [STR-102/2022] the judgment passed by the High Court of Andhra Pradesh in case of State of Andhra Pradesh Vs. Bharat Sanchar Nigam Limited [2011 SCC OnLine AP 1070].
Rajasthan High Court - Jaipur Cites 1 - Cited by 0 - S Bansal - Full Document
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