2009 (1) TMI 828

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.... an appeal by the Union of India under clause X of the Letters Patent challenging the order dated November 4, 2004 passed by the learned single judge of this court in Civil Writ Petition No. 8256 of 1998 dismissing their writ petition. It is appropriate to mention that in the writ petition, the Union of India has sought a declaration for declaring section 2(h)(iv) of the Punjab General Sales Tax A....

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....aforesaid issue, a number of writ petitions were filed before this court by the Union of India, which included Civil Writ Petition Nos. 9032, 1154 and 5860 of 1997 and many others. A Division Bench of this court took the view that the Union of India have been charging rent for connecting telephone instrument placed in the premises of the subscriber with the telephone exchange by way of telegraphic....

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....R 273; [2006] 3 SCC 1. Therefore, it has to be concluded that the view taken by the learned single judge cannot be sustained. The judgment of the honourable Supreme Court in an earlier case of State of Uttar Pradesh v. Union of India [2003] 130 STC 1; [2003] 3 SCC 239 on which reliance has been placed by the learned single judge has been overruled on the issue in question as would be evident from ....