The State Of A.P. Before The Stat Hyderabad v. M/S Tata Communication Ltd.

THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SMT. JUSTICE P. SREE SUDHA TRC No.32 of 2004 ORDER: (Per Hon'ble Sri Justice T. Vinod Kumar) This Tax Revision Case (TRC) at the behest of State is directed against the order of the Sales Tax Appellate Tribunal, Hyderabad dated 16.04.1999 in Tribunal Appeal (T.A) No.441 of 1998. 2.

The present revision has been filed by the State being aggrieved by the order of the Tribunal holding that Air-time charge is not a sale of goods, but a service and there is no transfer of right to use goods, which would be amenable to tax under the provisions of APGST Act, 1957.

3.

Heard learned Special Standing Counsel appearing on behalf of the petitioner/State and learned Counsel appearing on behalf of the respondent/assessee.

4.

Learned Special Standing Counsel as well as the learned Counsel appearing on behalf of the respondent/assessee are consensus ad idem as to the issue raised in the present revision being covered by an authoritative pronouncement of the Supreme Court in BSNL v. Union of India1. Since the question of law raised in the present revision stands covered by the decision of the Supreme Court 1 145 STC 91

in BSNL case (supra), this Court is of the view no question of law as raised in the present revision arises for consideration by this Court. 5.

Accordingly, this Tax Revision Case is without merit, and is dismissed. No costs.

As a sequel thereto, miscellaneous petitions, if any, pending in this writ petition stand closed.

________________ T. VINOD KUMAR, J ____________________ P. SREE SUDHA, J Date: 03.01.2023 MRKR

THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SMT. JUSTICE P. SREE SUDHA TRC No.32 of 2004 Dated: 03.01.2023 MRKR