Reassessment notice for AY 2013-14 issued within six years under...

Reassessment notice for AY 2013-14 issued within six years under amended KVAT provisions was held to be within limitation, negating the plea that the proceedings were time-barred. The doctrine of merger was held inapplicable because the earlier appellate order merely reserved liberty to pursue statutory remedies and did not finally adjudicate merits; further, relegation to statutory authorities was found unnecessary where the merits were governed by binding precedent and the State had not appealed an adverse ruling on the same issue. Amounts received for SIM cards, rechargeable coupons, fixed monthly charges and value-added services (SMS, ringtones, downloaded music, etc.) were held not to constitute "goods" exigible to KVAT, and the corresponding assessment demand was quashed. - HC