9911796707
TMI Blog2007 (9) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... dships and, therefore, we do not find that the contention of the appellant is substantiated by the ratio of the said decision. Reference has also been made to State of Tamil Nadu v. Board of Trustees of the Port of Madras [1999 (3) TMI 500 - SUPREME COURT OF INDIA]. The said case was dealing with the incidental transaction of unserviceable goods. Thus do not find that these appeals give rise to any question of law, much less substantial, for a decision in the appeal under section 53(2) of the VAT Act. - Miscellaneous Appeal (VAT) Nos. 2529, 2530, 2531,2532, 2533 of 2007 - - - Dated:- 19-9-2007 - KULSHRESTHA S.K. AND SHRIVASTAVA A.K. , JJ. ORDER:- The order of the court was made by S.K. KULSHRESTHA J. The above appeals u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication was made to the Department and a registration as dealer' was obtained. The learned counsel has referred to the decision in State of Tamil Nadu v. Board of Trustees of the Port of Madras [1999] 114 STC 520 (SC) and the decision in Bharat Sanchar Nigam Ltd. v. Union of India [2006] 145 STC 91 (SC); [2006] 3 VST 95 (SC) . It is on the strength of the above authorities that the learned counsel contends that once the handset forms a negligible part of the service and is not a sale, the commercial tax could not have been claimed by the respondents on the said cellular handsets. The Board, in considering the said contention, has referred to the decision of the Supreme Court in Anand Commercial Agencies v. Commercial Tax Officer [1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subscribers, were dealing with a situation where the SIM card not sold to the subscribers but forming part of the services rendered was held as not chargeable to sales tax. In that decision also it was clarified that if the parties contended that the SIM card would be a separate subject of sale, it would be open to the sales tax authorities to levy sales tax thereon. From the orders passed by the sales tax authorities we find that the authorities have been discerning enough between the SIM card supplied free of charge and the SIM card substituted on payment of charges. It is only the SIM card which is substituted on account of damage, etc., and for which extra charge is made that the authorities are charging commercial tax. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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