TATA TELESERVICES LIMITED, THRU. AUTHORISED SIGNATORY Vs. STATE OF U.P. THRU PRIN. SECY. INSTITUTIONAL FINANCE AND ORS.

JUDGEMENT

(1.) HEARD Shri Bharat Ji Agarwal learned Senior Counsel and Shri S.M.K. Choudhary learned Senior Counsel assisted by Shri Rahul Agarwal on behalf of the petitioner and Shri H.P. Srivastava learned Additional Chief Standing counsel for the respondents.

(2.) WHETHER the tax imposed by the Assessing Officer under Uttar Pradesh Value Added Tax Act 2008 treating Artificially Created Light Energy (ACLE) as 'goods' is correct or not is involved in the present writ petition.

(3.) IT has been stated by learned Senior Counsels that the judgement of Karnataka High Court has been set aside by Hon'ble Supreme Court and in spite of categorical pleading with that regard the Assessing Officer had not taken into account the judgment of Hon'ble Supreme Court. The objection filed by the petitioner before the Assessing Officer has been filed as Annexure -8 to the writ petition, which shows that specific plea was taken by the petitioner advancing arguments that judgment of Karnataka High Court has been set aside by Hon'ble Supreme Court in appeal vide order dated 2.3.2009.