2023 (1) TMI 1225

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..... Mr. Sudarshan Singh and Mr. Anant Kumar Tiwari, Advocates for respondent nos. 1 & 6, Mr. Ankur Agarwal, Standing Counsel for respondent nos. 2, 4 & 5 Mr. Dhananjay Awasthi, Advocate for for respondent no. 3 ORDER 1. One of the issue raised in the present petition is that the supply of mobile recharge coupons and Direct To Home (DTH) recharge vouchers to recipients, who are located in other Stat .....

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..... ll pending. 4. Learned counsel for respondent no. 3 submitted that the representation made by the petitioner shall be considered and appropriate directions shall be issued thereon by the Board within three months. 5. In view of the fact that the amount of tax due on the transaction has already been paid and only dispute is whether it is to be treated as intra-state sale or inter-state sale, reco .....

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