Bsnl vs union of india 2006 145 stc 91 sc
WebConsequently, the State in BSNL argued that there is a transfer of the right to use a telegraph, attracting Art. 2 Constitution of India, Schedule VII, List II: 54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I. 3 Escotel Mobile Communications v. Union of India, [2006] 2 S.T.R. 567. WebJul 19, 2024 · bharat sanchar nigam limited bsnl vs union india 2006 2 str 161 sc. F: CAN GST DEPARTMENT IMPOSE PENALTY ON INTEREST ON DELAYED PAYMENT OF …
Bsnl vs union of india 2006 145 stc 91 sc
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WebApr 7, 2011 · Ltd v. State of Maharashtra(Ref) 1214. 2006 STC V:145 Pg. 91 Bharat Sanchar Nigam Ltd v. Union of India(Ref) 1215. AIR 1998 SC 1489 Sirpur Paper Mills Ltd v. Collector of Central Excise, Hyderabad(Ref) 1216. (2010) 36 VST 152 Jaiprakash Industries Ltd v. Commr. Of Commercial Taxes, Uttarakhand, Dehradun(Ref) 1217. 1990 … Web# If the goods are to be paid for by money and other goods on which a fixed value is put, the contract may be treated as one of sale for the aggregate sum as the price: Hands v. …
WebDec 1, 2014 · STO (1993) 91 STC 216 (Ker) and contended that the principles laid down there applies to this case. We are unable to agree. Reading of the judgment shows that the tax liability in.... Development Corporation v. State of Karnataka (2005) 141 STC 298 (SC); (2005) 5 RC 105; (2005) 5 SCC 162, it is argued by Mr...Bench decision of this court in … WebAll three decisions were overruled by this Court in State of U.P. vs. Union of India (2003) 3 SCC 239. In the meanwhile the High Court of Kerala took a different view from the view …
WebApr 7, 2024 · 8.5 The Appellant has relied upon the Supreme Court observations in respect of “dominant intention test’ in case of composite contracts (BSNL vs Union of India (2006) 145 STC 91 (SC). The Court observed,” The test for composite contracts remains to be – did the parties have in mind or intend separate rights arising out of the sale of ... WebJan 21, 2024 · In Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95 (SC); [2006] 145 STC 91 (SC); [2006] 282 ITR 273 (SC); [2006] 6 RC 276; [2006] 3 SCC 1, the apex court was dealing with the issue as to whether the transaction by which mobile phone connections are enjoyed is a sale or a service or both.
WebJul 8, 2015 · In this context, observations of the Hon ‘ble Supreme Court in the case of BSNL are very much relevant [Bharat Sanchar Nigam Limited (BSNL) Vs. Union of India and Others [(2006) 145 STC 91]. At para 51 of the judgment, the Hon ‘ble Court held that “What are ‘goods’ in a sales transaction, therefore, remains primarily a matter of ...
WebUnion of India (2003) 130 STC 1 (SC) The respondents contended that the transaction was a deemed sale under Article 366(29A)(d) of the Constitution, i.e. a tax on the transfer of … the most expensive car priceWebII Guj Gujarat Id. Ibidem IT Income Tax ITA Income Tax Appeal ITAT Income Tax Appellant Tribunal how to delete photo albums on iphoneWebJan 17, 2009 · BSNL case (2006) 145 STC 91 Bharat Sanchar Nigam Ltd. and another Vs. Union of India and others (SC) Goods do not include electromagnetic waves or radio frequencies. The goods in telecommunication are limited to the handsets supplied by the service provider. the most expensive candyWebApr 7, 2011 · Ltd v. State of Maharashtra(Ref) 1214. 2006 STC V:145 Pg. 91 Bharat Sanchar Nigam Ltd v. Union of India(Ref) 1215. AIR 1998 SC 1489 Sirpur Paper Mills … how to delete photo from facebook timelineWeb‘Aspect theory’ which came in the limelight from the BSNL case was although not named but was applied years before in India in the case of . Mithan Lal v. The State of Delhi and Anr. ... BSNL and Others v. Union of India (SC) (2006) 145 STC 91. Despite several case laws applied aspect theory, still there is ambiguity and chaos regarding the ... the most expensive cake ever madeWebExpanding Concept of sale: the Taxation Dilemma - Dyuthi Home ... the most expensive calculatorWebJan 3, 2015 · At the start of the projects Rs. 2500 would be liable to VAT ( depending on option) and Service Tax at 4.944 ( 12.36 x 40. Assumed to be total of 9 % = Rs. 225 per … the most expensive car ever