2024 (6) TMI 1533

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..... P.S. SREE PRASAD, SHRI. JOB ABRAHAM, SRI. AJAY V. ANAND For the Respondent : ADV M.S. AMAL DHARSAN ORDER The issues raised in these Writ Petitions appear to be covered in favour of the petitioners by the order of the Supreme Court in SLP(C) Nos. 16551-16555 of 2012 and connected cases. The Supreme Court, while considering the correctness of the judgment of the Andhra Pradesh High Court reported in State of Andhra Pradesh v. Bharat Sanchar Nigam Ltd. [(2012) 49 VST 98] held as follows: "In the present case, the High Court held that SIM Cards, Rechargeable Coupons, Fixed Monthly Charges and Value-Added Services (towards SMS, ring tones, and download music etc.) are not "goods". It relied upon not only the judgment in "Idea....

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....-16555 of 2012 only dismisses the Special Leave Petitions filed against the judgment of the Andhra Pradesh High Court since detailed reasons were given by the Supreme Court for dismissing the Special Leave Petitions, the order of the Supreme Court constitutes a binding precedent for the purpose of Article 141 of the Constitution of India. 3. The learned Senior Government Pleader appearing for the State of Kerala attempted to establish that the judgment of the Supreme Court may not cover the issues arising in these Writ Petitions stating that the issue in these cases includes charges levied for song downloads, games etc. and the same issue does not appear to be covered in the judgments referred to in the order of the Supreme Court in SLP(....

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....cs) are just means of transmission. The definition of goods, as per the Sale of Goods Act and the Indian Constitution, includes all movable properties, tangible or intangible. She vehemently contended that since downloading music has all the attributes of goods, such as utility, capability of being bought and sold, and being transmitted or transferred, it should be treated as goods and not services. It is submitted that, this court in Mechanical Assembly System (India) Pvt. Ltd v. State of Kerala; 2006 (1) KLT 947 followed the Supreme Court judgment in ACC Limited v. State of Kerala; (2016) 14 SCC 225, which held that the transfer of technical know-how, through floppy disc, CD or through deputing personal etc for consideration would constit....

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..... We reiterate the conclusions relevant for these cases as under: "(iv) xxx xxx xxx (v) If the order refusing leave to appeal is a speaking order i.e. gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141 of the Constitution. Secondly, other than the declaration of law, whatever is stated in the order are the findings recorded by the Supreme Court which would bind the parties thereto and also the court, tribunal or authority in any proceedings subsequent thereto by way of judicial discipline, the Supreme Court being the Apex Court of the country. But, this does no....