STATE OF J&K Vs. 92.7 FM

JUDGEMENT

(1.) The present writ petition has been filed by the State impugning the order dated February 22, 2012 passed by the J&K State Sales Tax (Appellate) Tribunal (for short 'the Tribunal').

(2.) The writ petition as such does not contain any question(s) of law, sought to be raised by the petitioner in the writ petition.

(3.) It has been pleaded in the writ petition that respondent No.1 is engaged in business of airing/broadcasting programs including commercial advertisements. The same is amenable to tax under the provisions of the J&K General Sales Tax Act, 1962 (for short 'the Act'). Reference has also been made to SRO 117 of 2007 dated March 30, 2007. Despite being exigible to tax, the respondent No.1 did not obtain registration and consequently filed returns. Notices were issued. Assessments for the years 2007-08 and 2008-09 were framed raising huge demand against the respondent No.1. The orders were challenged by the respondent No.1 by filing appeals. The first appellate authority framed the question as to 'whether the appellant therein (92.7 FM) is service provider covered under SRO 117 dated March 30, 2007 and whether the service so rendered are taxable under the Act'? The appeals were dismissed. Orders were challenged before the Tribunal. The Tribunal vide composite order dated February 22, 2012 allowed the appeals. On the basis of these facts the State has preferred to challenge the order passed by the Tribunal by filing the present writ petition.