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LBT Not leviable on E-Recharge but can be levied on SIM cards and recharge coupons: Bombay HC
Case Law Details
- Case Name
- Bharti Airtel Limited Vs. Mira Bhayandar Municipal Corporation and others (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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High Court held that (I) We hold that e-recharge is not covered by the Item No. 133 of the Government Notification dated 28th March 2013 and that in any event, LBT cannot be levied on erecharge;
(II) We reject the contention of the petitioner that the LBT is not payable on the SIM cards and recharge vouchers/coupons brought into the limits of the first respondent Municipal Corporation;
Full Text of the High Court Judgment / Order is as follows:-
JUDGMENT: (PER A.S.OKA,J.)
1 The question involved in this writ petition under Article 226 of the Constitution of India is as under :
“Whet...
