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Tower sharing not liable for VAT – Karnataka HC
Case Law Details
- Case Name
- M/s. Indus Tower Limited V/s. The Deputy Commissioner of Commercial taxes (Karnataka High Court) WN No. 3403-3439/2011
- Appeal Number
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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K. V. Hari Babu, ACMA, CS
M/s. Indus Tower Limited V/s. The Deputy Commissioner of Commercial taxes (Karnataka High Court)
Division Bench of the Karnataka High Court held that tower sharing by Telecom Infrastructure companies with telecom service providers is not liable for levy of VAT, as there is no transfer of right to use.
What the Mobile operator wants from the assessee is permission to install their antennae in the tower erected by the assessee, uninterrupted supply of electrical energy at a particular temperature, permission to keep the active infrastructure in the ...
….. transfer of right to use is deemed sale enshrined in our constitution. In our federal system, when elected governments are giving priority for funds collection pushing back public justice, we should feel ashamed in this generation of rapid communication strides for not having unified approach in our elected Governments, both central and State. Let us hope justice at least from these kind of right decisions.
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Many thanks
good and correct decision.