https://www.taxtmi.com/caselaws?id=164718 The Division Bench of the High Court held that charges for telephone services did not constitute a "sale of goods" under the Punjab General Sales Tax Act. The Supreme Court, in Bharat Sanchar Nigam Ltd. v. Union of India, upheld this view, ruling that charges for telephone services did not involve a transfer of user or possession of goods. Consequently, the Union of India's appeal was allowed, setting aside the single judge's judgment. The Assessing Authority's imposition of sales tax and penalties was quashed, aligning with the Supreme Court's interpretation that telephone services did not fall under the Act's purview as a sale of goods. en-us Wed, 28 Jan 2009 00:00:00 +0530 Tue, 29 Apr 2014 16:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164718 The Division Bench of the High Court held that charges for telephone services did not constitute a "sale of goods" under the Punjab General Sales Tax Act. The Supreme Court, in Bharat Sanchar Nigam Ltd. v. Union of India, upheld this view, ruling that charges for telephone services did not involve a transfer of user or possession of goods. Consequently, the Union of India's appeal was allowed, setting aside the single judge's judgment. The Assessing Authority's imposition of sales tax and penalties was quashed, aligning with the Supreme Court's interpretation that telephone services did not fall under the Act's purview as a sale of goods. Case-Laws VAT and Sales Tax Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164718