IDEA CELLULAR LIMITED Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) These revisions have been filed by the revisionist-assessee against the common order of the Commercial Tax Tribunal, Meerut dated 14.3.2012 passed in Second Appeal No.153 of 2005 for the A.Y. 2001-02 (Entry Tax); Second Appeal No.223/2008 for the A.Y.2002-03 (Entry Tax) and Second Appeal No.224 of 2008 for A.Y. 2003-04 (Entry Tax) as also two departmental appeals being Second Appeal No.236 of 2011 and 176 of 2011 for A.Y. 2005-06 and 2006-07 ( under Entry Tax). By that order, the tribunal has dismissed all the appeals.

(2.) For the sake of convenience, the facts in Second Appeal No.153 of 2005 for A.Y.2001-02 (Entry Tax) are being noted.

(3.) In brief, during the assessment year in question, the assessee, a public limited company, was engaged in providing telecommunication services under an appropriate license issued under the relevant law. For the purposes of its business, it imported electronic goods, computer goods, generators, telecommunication parts, SMPS Power Plant, electrical goods, telecom equipment and SIM cards etc. This is the exact description given to the goods subjected to the entry tax, in the order dated 30.6.2004. No other, further or detailed disclosure of the exact goods has been made by any of the authorities before subjecting the assessee to tax on such goods. These goods were subjected to tax treating the same to be machinery value of Rs.10 lac or more, falling under the schedule Item No. 2 to the schedule appended to the U.P. Tax on Entry of Goods Act, 2007. The same has been upheld by both authorities.