https://www.taxtmi.com/caselaws?id=388286 The High Court set aside the Commercial Tax Tribunal's order confirming the tax demand on the transfer of right to use telephone instruments and sale of SIM cards by a telecom company. The Court emphasized the need for a detailed examination of evidence to distinguish between charges for services and charges for the transfer of rights. The case was remitted back to the Tribunal for reevaluation with specific issues to be considered, directing a fresh assessment to be completed within a year. The Court disposed of the revision without addressing the legal questions raised. en-us Tue, 05 Nov 2019 00:00:00 +0530 Tue, 12 Nov 2019 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388286 The High Court set aside the Commercial Tax Tribunal's order confirming the tax demand on the transfer of right to use telephone instruments and sale of SIM cards by a telecom company. The Court emphasized the need for a detailed examination of evidence to distinguish between charges for services and charges for the transfer of rights. The case was remitted back to the Tribunal for reevaluation with specific issues to be considered, directing a fresh assessment to be completed within a year. The Court disposed of the revision without addressing the legal questions raised. Case-Laws VAT and Sales Tax Tue, 05 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388286