9911796707
TMI Blog2007 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner-company has further prayed that this court may declare that cellular mobile telephone service provided by the petitioner-company is not goods within the meaning of section 2(f) of the Haryana General Sales Tax Act, 1973 (for brevity, "the Act") nor providing or running the service could be considered as sale within the meaning of section 2(l) of the Act and accordingly the cellular mobile telephone service is not assessable to sales tax under the Act. A further alternative prayer has also been made for declaring section 2(f) and 2(l) of the Act as ultra vires of the Constitution. M/s Escotel Mobile Communications Limited, petitioner-company is engaged in providing cellular mobile telephone services to the general pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that the matter, reference whereof has been given in our order dated December 9, 2003, is still pending before the honourable Supreme Court with stay and considering that fact, number of High Courts have adjourned the cases, involving the same challenge, sine die to await the decision of the Supreme Court. It is jointly stated by learned counsel representing the parties that the matter was fixed before the honourable Supreme Court on November 1, 2004. Counsel for the petitioner, however, states that the matter was not taken up on November 1, 2004. In considered view of this court, it will be more appropriate to await the decision of the honourable Supreme Court, which, concededly, is seized of the same matter and wherein, concededly as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article 366(29A)(d). The goods in telecommunication are limited to the handsets supplied by the service provider. As far as the SIM cards are concerned, the issue is left for determination by the assessing authorities. (B) There may be a transfer of right to use goods as defined in answer to the previous question by giving a telephone connection. (C) The nature of the transaction involved in providing the telephone connection may be a composite contract of service and sale. It is possible for the State to tax the sale element provided there is a discernible sale and only to the extent relatable to such sale. (D) The issue is left unanswered. (E) The aspect theory would not apply to enable the value of the services to be included in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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