BHARTI AIRTEL LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) WRIT petition by an assessee who is aggrieved by the re-assessment order and demands raised pursuant to that under the provisions of the Karnataka Value Added Tax act, 2003.

(2.) PETITIONER though has statutory remedy of appeal has invoked jurisdiction of this Court on the premise that the decision of the assessing authority is clearly illegal and untenable in the light of the law laid down by the Supreme Court in the case of Bharat Sanchar nigam Ltd. and another v. Union of India and others, reported in (2006) 3 SCC 1 (2006 (3) AIR Kar R 55 ).

(3.) SRI. Sridharan, learned Sr. Counsel appearing for the petitioner has raised several contentions, mainly amongst which is that supreme Court had in the case of Bharat sanchar Nigam Ltd. emphatically declared that so far as the Electro Magnetic Waves or radio Frequency is concerned, it cannot be considered as goods and therefore there is no transfer of any right of ownership in goods within the meaning of Article 366 (29-A) (d ). Submission of the learned counsel for the petitioner, is that when once it has been declared that electro magnetic waves are not goods, levying tax in respect of a transaction on the premise that the service provided by the petitioner to its subscribers which is virtually in the nature of transfer of electro magnetic waves is clearly contrary to this ruling of the supreme Court and therefore matter warrants interference even in writ jurisdiction bypassing the statutory remedies.