REGENT COMPUTRONICS PVT. LTD.

RELIANCE TELECOM LTD. Appellant

V/S

COMMERCIAL TAX DEPARTMENT Respondents

Referred Judgements :-

M.P. RELIANCE TELECOM LTD.,INDORE VS. COMMISSIONER OF COMMERCIAL TAX [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS VS. IDEA MOBILE COMMUNICATION LTD. [REFERRED TO]
IDEA MOBILE COMMUNICATION LTD.,VS. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS,COCHIN [REFERRED TO]
FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA VS. UNION OF INDIA [REFERRED TO]
ANAND COMMERCIAL AGENCIES VS. COMMERCIAL TAX OFFICER VI CIRCLE HYDERABAD [REFERRED TO]
STATE OF TAMIL NADU VS. BOARD OF TRUSTEE OF THE PORT OF MADRAS [REFERRED TO]
GUJARAT AMBUJA CEMENT LTD VS. UNION OF INDIA [REFERRED TO]
BHARAT SANCHAR NIGAM LTD VS. UNION OF INDIA [REFERRED TO]
BHARAT SANCHAR NIGAM LTD VS. UNION OF INDIA [REFERRED TO]
JABALPUR BUS OPERATORS ASSOCIATION VS. STATE OF MADHYA PRADESH [REFERRED TO]
ESCOTAL MOBILE COMMUNICATIONS LTD VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) Heard.

(2.) The present Tax Reference u/S. 70(1) of the M. P. Commercial Tax Act, 1994, has been received from the M.P. Commercial Tax Appellate Board in respect of levy of entry tax on SIM Cards. The following question of law has been referred to this Court :

(3.) Learned counsel for the Telecom Company has straightway drawn attention of this Court towards a judgment delivered by the Division Bench of this Court in the case of M/s. Idea Cellular Ltd., Indore Vs. The Asstt. Commissioner of Commercial Tax, Indore and Ors., (W.P.No. 7631/2014, decided on 3/1/2017). This Court in the aforesaid case has dealt with the issue of imposition of Value Added Tax under the provisions of M. P. VAT Act, 2002 in respect of SIM Cards. This Court in the aforesaid case has held as under :

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RELIANCE TELECOM LTD. Vs. COMMERCIAL TAX DEPARTMENT

Referred Judgements :-

JUDGEMENT

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