https://www.taxtmi.com/caselaws?id=421688 Taxability of receipts said to arise from telephone handset use depends on the true character of the transaction, including whether it is a transfer of the right to use or merely a service arrangement. The adjudicating authority must examine the contract with subscribers, bills and other relevant evidence before sustaining tax liability, and cannot reject the assessee's specific grounds in a summary or cryptic manner. Where the material has not been properly considered and the nature of receipts remains unresolved, the matter requires fresh consideration with an opportunity to adduce additional evidence. en-us Tue, 26 Apr 2022 00:00:00 +0530 Fri, 06 May 2022 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421688 Taxability of receipts said to arise from telephone handset use depends on the true character of the transaction, including whether it is a transfer of the right to use or merely a service arrangement. The adjudicating authority must examine the contract with subscribers, bills and other relevant evidence before sustaining tax liability, and cannot reject the assessee's specific grounds in a summary or cryptic manner. Where the material has not been properly considered and the nature of receipts remains unresolved, the matter requires fresh consideration with an opportunity to adduce additional evidence. Case-Laws VAT and Sales Tax Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421688