WebApr 7, 2024 · 8.5 The Appellant has relied upon the Supreme Court observations in respect of “dominant intention test’ in case of composite contracts (BSNL vs Union of India (2006) 145 STC 91 (SC). The Court observed,” The test for composite contracts remains to be – did the parties have in mind or intend separate rights arising out of the sale of ... WebFeb 23, 2024 · Government of NCT of Delhi (2006) 5 SCC 603 = 4 STT 105 = 145 STC 576 = 3 VST 151 (SC 5 member Constitution Bench), it was held that actionable claim is transferable [In this case, it was held that lottery ticket is an actionable claim]. Recharge coupon vouchers are sold by distributors of mobile telephone companies.
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WebAll three decisions were overruled by this Court in State of U.P. vs. Union of India (2003) 3 SCC 239. In the meanwhile the High Court of Kerala took a different view from the view … WebSub clause (a) is the outcome of New India Sugar Mills vs. Commnr. Of Sales Tax 14 STC 316 = 1963 Suppl. 2 SCR 459 and Vishnu Agencies vs. Commissioner of Sales tax AIR … charlotte mason homeschooling series
Bharat Sanchar Nigam Ltd Vs Union Of India: Case Analysis
WebApr 16, 2012 · Supreme court in BSNL vs Union of India (2006) 145 STC 91 (SC) held as under: To constitute a transaction for the transfer of right to use goods, the transaction … WebUnion of India (2003) 130 STC 1 (SC) The respondents contended that the transaction was a deemed sale under Article 366(29A)(d) of the Constitution, i.e. a tax on the transfer of … WebBSNL v. Union of India Uploaded by Mayank Jain Description: Case Comment on whether cellular services fall under the category of goods or not. Copyright: Attribution Non-Commercial (BY-NC) Available Formats Download as DOCX, PDF, TXT or read online from Scribd Flag for inappropriate content Download now of 10 BHARAT SANCHAR NIGAM … charlotte mason homeschool schedule 7th grade