BHARTI AIRTEL LIMITED Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Shri Ashish Mishra and Shri H. P. Srivastava learned Additional Chief Standing Counsel for the Respondents.

(2.) Whether the tax imposed by the assessing officer under the U. P. 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.) While imposing the tax under the Value Added Tax Act, the assessing officer had relied upon the judgment of the Karnataka High Court in Bharti Airtel Ltd. (formerly Bharti Tele Ventures Ltd.) v. State of Karnataka, 2009 22 VST 465.