Case Law Details
Case Name : Bharati Airtel Ltd. Vs Asst. Commissioner (CT)- II, Begumpet Division & Others (Andhra Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Andhra Pradesh HC
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BHARATI AIRTEL LTD V/S ASST. COMMISSIONER (CT)- II, BEGUMPET DIVISION & OTHERS (A.P. HIGH COURT)
1. SIM cards, recharge coupon vouchers, mobile telephone rentals on post paid connections, value added services such as ring tones, music down loads, wall papers etc., and proceeds received on sharing of infrastructure cannot be subjected to tax either under Section 4(1) or Section 4(8) of the Act.
2. Telephone instruments, mobile handsets, modems and Caller ID instruments are “goods” both under Article 366(12) of the Constitution of India and Section 2(16) of the Act.
3. In case these g...
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