M/S. Bharti Telemedia Ltd. vs The State Of Tripura on 1 September, 2022
The subject DOF was issued before the enactment and
intended that the "proposed service" would not include the transaction on
which VAT is "Payable or paid". The theaters are free to choose which movie
to be displayed, the number of shows, the timing of shows, weather to play
a movie or not and also have operational control over equipment. From
these facts, it prima facie appears that the theatre were having absolute
authority to run the Cinema Equipments as per their liking with no right of
the appellant to interfere or to be forced by the appellant to run the
Equipments as per their directions or control. The appellant has also relied
upon the order of Tripura HC in case of Bharti Telemedia Ltd. v. The State
of Tripura - 2015-TIOL-2983-HC-TRIPURA relating to identical situation and
the Ld. Senior Counsel has argued that the ratio of said judgment would
squarely applicable to the case.