IDEA CELLULAR LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) All above writ petitions, VAT Appeals and T.R.s' involves common questions of law; hence all are being decided by this common order.

(2.) The Assesses and appellants company are engaged in the activities of providing telecommunication services are herein after referred as "Assesse".

(3.) Whether entry of SIM cards and Recharge Coupons is liable for Entry Tax despite the fact that these SIM Cards and Recharges Coupons have been held not to constitute goods by the Supreme Court and are only covered by Finance Act, 1994 as being liable to Service Tax?"