Case Law Details
Case Name : M/s Bharti Airtel Ltd. Vs State of Karnataka (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
(a) The light energy which is used as a carrier in telecommunication service for rendering service is covered by the Parliamentary Legislation i.e. the Finance Act, 1994 read with Section 65 (109-a). It does not fall within the Entry 54 of List-II of VII Schedule.
(b) The contract in question is not a composite contract. It is an indivisible contract and a contract of service simplicitor. There is no element of sale at all to any extent. It is not a contract of sales simplicitor as contended by the State.
(c) It is declared that the light energy (Artificially Created Light Energy – ACLE)...
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