Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 469 of 2007 Petitioner :- The Commissioner Of Trade Tax U.P. Lucknow Respondent :- S/S Jila Abhiyanta, Door Sanchar Vibhag, B.S.N.L. Ltd.Bijnor Petitioner Counsel :- S.C. Respondent Counsel :- Subodh Kumar Hon'ble Bharati Sapru,J.
The cause shown is sufficient. The delay is condoned.
Heard Sri B.K. Pandey learned standing counsel for the
revisionist State and Sri Subodh Kumar learned counsel for
the assessee.
This revision has been filed by the State for the assessment
year 1998-99 against the order of the tribunal dated
2.8.2006. The question of law is as under:
“Whether on the facts and in the circumstances of the case, the Trade Tax
Tribunal was legally justified in holding the whole amount of rental received
by the BSNL as non-taxable despite the judgment of the Hon’ble Supreme
Court in the case of BSNL itself in which it has been held that hand set are
goods and its transfer of use is taxable u/s 3F of the U.P. Trade Tax Act?”
The question as to whether rental received by the B.S.N.L. is
taxable or not has been left debateable by the Hon’ble
Supreme Court in its judgment in the case of B.S.N.L.
versus State of U.P. reported in 2006 NTN (29) 307 and
therefore this aspect of the matter has not been dealt with by
the Tribunal, even though there was material on record.
In view of the above, the matter is remanded to the tribunal
to reconsider the matter and decide it afresh after affording
an opportunity of hearing to the assessee on merits and in
accordance with law within a period of three months from the
date of production of a certified copy of this order being
placed by the assessee within three weeks from today. It is
made clear until the matter is decided afresh by the tribunal,
no recovery will be made from the assessee.
The revision is disposed of. No costs.
Order Date :- 13.8.2010
rk