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TMI Blog2018 (8) TMI 2155X X X X Extracts X X X X X X X X Extracts X X X X ..... Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004 or not - HELD THAT:- This Court is of the opinion that it would be appropriate to follow the judgment of 17.05.2017 because the issues are identical, however, in the event the final judgment is in any way set aside, modified or clarified by the Supreme Court in the pending proceedings before it, that decision will be binding upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ward 205) Others by the judgment dated 17.05.2007 allowed the assesse s claim in regard to the question as to whether the consideration received under franchise agreement was for transfer of right to use goods and the trademark under the Delhi Sales Tax Right to Use Goods Act, 2002 and under the Delhi Value Added Tax Act, 2004. The petitions were allowed. The respondent/Government of NCT of Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final order of the Supreme Court by an appropriate modification (to give tax effect) by the Revenue, it shall be at liberty to do so. It is pointed out on behalf of the petitioner that similar judgment was delivered by the Bombay High Court [Subway Systems India Private Limited vs. State of Maharashtra, W.P. (C) No.497/2015 decided] on 11.08.2016. 4. Writ petition is accordingly disposed of in te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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