BPL US West Cellular Ltd. vs The State of Tamilnadu

K. Raviraja Pandian, J.—This tax case revision is filed against the order of the Sales Tax Appellate Tribunal (Addl. Bench) Coimbatore

passed in TA No. 139 of 1999 dated 08.10.1999.

The point involved in this revision is that taxability of the SIM cords under the Sales Tax Act. The issue is covered by the decision of the

Supreme Court in the case of Commissioner of Income Tax, Tamil Nadu-I Vs. Mysore Fertiliser Company, , wherein after taking into

consideration of the 46th amendment and the consequential amendment made by State Laws as regards deemed sale and also having regard to the

nature of service rendered by the SIM Cord providers, ultimately the Supreme Court has left the issue to the Assessing Officer to decide the

taxability of the SIM Cord taking into consideration of the various aspect of the matter which has been enunciated in the said Judgment. Hence the

entire order of the authorities below including that of the Tribunal is set aside and the matter is remitted back to the Assesing Officer to reconsider

the issue afresh in terms of the Supreme Court decision referred to supra. The appeal is disposed of accordingly.