COMMERCIAL TAXES OFFICER Vs. BHARTI HEXACOM LIMITED

JUDGEMENT

(1.) Present revision petitions were admitted on following question of law:-

(2.) It is the case of the revenue-petitioner that light carrier/ACLE, used by telecommunication companies like the present assessee-respondent, is a movable property capable of being guided from point to point, having all the stipulated attributes of goods like abstraction, possession, transfer, use, delivery, etc., and works very much like 'electric energy' and therefore is liable to be treated as 'goods' as defined under Sec. 2(15) of the Rajasthan Value Added Tax Act, 2003 (in short "RVAT Act") and taxed accordingly.

(3.) On previous occasions, learned counsel for the assessee-respondent had submitted that the lis in question is squarely covered by the judgment of Karnataka High Court in the assessee's own case reported in (2011) 44 VST 486 (Karnataka) titled as Bharti Airtel Ltd. and Ors. v. The State of Karnataka and Ors. decided on 25/2/2011. Learned counsel for the revenue-petitioner had accordingly sought time to analyze the Karnataka High Court judgment of Bharti Airtel Ltd (supra) and Apex Court judgment of Tata Consultancy Services v. State of Andhra Pradesh.: (2001) 4 SCC 629.