Leased circuit service valuation is apportioned across States or Union territories by circuit points and location-based ratios. Apportionment of the value of leased circuit services is required where the circuit is installed in more than one State or Union territory and a consolidated amount is charged. The supply is treated as made in each relevant State or Union territory, unless a contract or agreement provides for separate collection or valuation. The number of circuit points is determined by the start, end and any intermediate location where the benefit of the circuit is available, and the value is then apportioned in proportion to the points situated in each jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Leased circuit service valuation is apportioned across States or Union territories by circuit points and location-based ratios.
Apportionment of the value of leased circuit services is required where the circuit is installed in more than one State or Union territory and a consolidated amount is charged. The supply is treated as made in each relevant State or Union territory, unless a contract or agreement provides for separate collection or valuation. The number of circuit points is determined by the start, end and any intermediate location where the benefit of the circuit is available, and the value is then apportioned in proportion to the points situated in each jurisdiction.
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