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Bsnl vs union of india 2006 145 stc 91 sc

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 https://taoistschoolofhealth.com

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

Margadarsi Marketing Pvt. Ltd. v. C.C.E. & S.T., Hyderabad

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Bsnl vs union of india 2006 145 stc 91 sc

Bharati Airtel Limited v. State Of Karnataka Principal ... - Casemine

WebJan 17, 2009 · BSNL case (2006) 145 STC 91 Bharat Sanchar Nigam Ltd. and another Vs. Union of India and others (SC) Goods do not include electromagnetic waves or radio frequencies. The goods in telecommunication are limited to the handsets supplied by the service provider.

Bsnl vs union of india 2006 145 stc 91 sc

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WebNov 29, 2006 · ...BSNL v. Union of India, (2006) 145 STC 91.4. In view of the decision cited supra, we do not find any...Delhi (1980) 42 STC 386 and (1980) 45 STC 212. 3. We … WebII Guj Gujarat Id. Ibidem IT Income Tax ITA Income Tax Appeal ITAT Income Tax Appellant Tribunal

WebBHARAT SANCHAR NIGAM LTD. AND ANR. V. UNION OF INDIA AND. ORS. (2006) 3 SCC 1. PAST HISTORY OF THE CASE The service providers who were the writ … WebFeb 4, 2024 · Date of Ruling: 02.03.2006. I. BRIEF FACTS: BSNL, the service providers who were the writ petitioners in a case Escotel Mobile Communications Ltd. vs. Union of India, questioned the accuracy of the …

WebVartika Patel PDF Excise Taxation - Scribd ... dfg WebApr 17, 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 …

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WebSep 24, 2008 · The history of the amendment has been elucidated in the judgment of the Supreme Court in the case of BSNL v. Union of India, (2006) 145 STC 91. 7. From the facts, it is clear that the revision petitioners are dealers in rolling shutters and they have manufactured the rolling shutters in their factory and erected the same in the customer's … charlotte mason inspired curriculumWeb‘Aspect theory’ which came in the limelight from the BSNL case was although not named but was applied years before in India in the case of . Mithan Lal v. The State of Delhi and Anr. ... BSNL and Others v. Union of India (SC) (2006) 145 STC 91. Despite several case laws applied aspect theory, still there is ambiguity and chaos regarding the ... charlotte mason impact on educationWebJan 16, 2009 · Union of India and Others reported in (2006) 3 SCC 1 (=) (2006) 145 STC 91 (SC). iv) While demonstrating the working of OFC network as stated by the appellant — company at paragraph Nos. 32.13 to 32.26 of its writ petition, the learned” counsel for the appellant vehemently contended that in the entire activity of transmission of data from ... charlotte mason middle school scienceWeb....) = 2006 (145) STC 91 (SC)] setting aside the judgment of the order of the Kerala High Court in the case of Escotel Mobile Communications Ltd ...lakhs was directed on the basis of earlier stay order of the Tribunal is based upon the judgment of the Hon’ble Supreme Court in the case of BSNL Ltd. & Ors. v. UOI [ (S.C...is provided then service … charlotte mason living books listWebclause (d) of Article 366(29A) of Constitution of India and also consequently under Punjab VAT Act and CST Act liable to VAT and CST respectively. Right to use of tangible goods service has also been brought under service tax net by the Finance Act, 2008, w.e.f 16-05-2008 vide notification No. 18/2008-ST, dated 10-05-2008.whereby charlotte mason learningWebDec 1, 2014 · STO (1993) 91 STC 216 (Ker) and contended that the principles laid down there applies to this case. We are unable to agree. Reading of the judgment shows that the tax liability in.... Development Corporation v. State of Karnataka (2005) 141 STC 298 (SC); (2005) 5 RC 105; (2005) 5 SCC 162, it is argued by Mr...Bench decision of this court in … charlotte mason notebookingWebMar 2, 2006 · All 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 … charlotte mason narration method