IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.04.2009 CORAM : THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN AND THE HONOURABLE MR.JUSTICE M.M.SUNDRESH Tax Case (Revision) No.1768 of 2008 M/s BPL US West Cellular Ltd 1045/1046, Avinashi Road Coimbatore. ..Petitioner v. The State of Tamilnadu rep. By Commercial Tax Officer Avinashi Road, Assessment Circle Coimbatore. ..Respondent Tax Case Revision filed under section 38 of T.N.G.S.T.Act, 1959 against the order of the Sales Tax Appellate Tribunal (Addl. Bench) Coimbatore passed in TA No.139 of 1999 dated 08.10.1999 against the order of Additional Appellate Assistant Commissioner (CT), Coimbatore, dated 21.12.1998 in Appeal No.1348/98 against the order of the Commercial Tax Officer, Avinashi Road Circle, Coimbatore, dated 13.02.1998 in TNGST.No.1780902/97-98. For Petitioner : Ms.Lakshmi Sriram JUDGMENT (Judgment of the Court was delivered by 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. 2. 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 BSNL vs Union of India https://hcservices.ecourts.gov.in/hcservices/ reported in 145 ITR 91, 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. Sd/- Asst. Registrar. /true copy/ Sub Asst. Registrar. rg To 1. THE COMMERCIAL TAX OFFICER, STATE OF TAMIL NADU AVINASHI ROAD, ASSESSMENT CIRCLE, COIMBATORE. 2. THE SALES TAX APPELLATE TRIBUNAL (ADDITIONAL BENCH), COIMBATORE-18. 3. THE ADDITIONAL APPELLATE ASSISTANT COMMISSIONER (CT) COIMBATORE-18. 4. THE SECTION OFFICER V.R. SECTION, HIGH COURT, MADRAS. + 1 c.c. to The Special Government Pleader. S.R.No.19091. Tax Case(R)No.1768 of 2008 CK (CO) GSK 08.06.2009. https://hcservices.ecourts.gov.in/hcservices/