2014 (3) TMI 739

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.... Civil Appeal No. 2054 of 2008, Civil Appeal No. 2056 of 2008 - -<br>CST, VAT & Sales Tax<br>Jagdish Singh Khehar And Pinaki Chandra Ghose,JJ. For the Appellant : Mr. Mohan Parasaran, Solicitor General, Mr. Tejveer Singh Bhatia, Adv., Ms. Aarthi Rajan, Adv., Mr. Abhinav Mukerji, Adv., Mr. Rahul Kaushik, Adv., Mr. Bhuvneshwari Pathak, Adv. For the Respondent : Mrs. Kirti Renu Mishra, Adv., Ms....

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.... dispute. All the same, we consider it just and appropriate to extract paragraph Nos. 78, 79 and 92 of the Judgment rendered in Bharat Sanchar Nigam Limited&#39;s case (supra) as under :- "78. But if there are no deliverable goods in existence as in this case, there is no transfer of user at all. Providing access or telephone connection does not put the subscriber in possession of the electroma....

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....g manner: A) Goods do not include electromagnetic waves or radio frequencies for the purpose of Article 366(29-A)(d). The goods in telecommunication are limited to the handsets supplied by the service provider. As far as the SIM cards are concerned, the issue is left for determination by the Assessing Authorities. B) There may be a transfer of right to use goods as defined in answer to the p....

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....r Judgment, the said component was taken into consideration for raising the demand under reference. There is, therefore, no doubt in our mind that the earlier assessment, out of which the instant proceedings have arisen, was partly unjustified. The Sales Tax Authority was only justified in raising a demand based on the rental collected by the appellant whilst rendering services, as also charges....