Supreme Court · 2003 INSC 55 · Decided 4 February 2003
State of Uttar Pradesh and ANR. ETC. ETC. v. Union of India and ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 55 · [2003] 1 S.C.R. 785
- Case number
- CIVIL APPEAL No. 5781/1999
- Decided
- 4 February 2003
- Bench
- S.S.M. QUADRI, K.G. BALAKRISHNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366
Headnote
PRADESH AND ANR. ETC. ETC. A v. UNION OF INDIA AND ANR. ETC. ETC. FEBRUARY 4, 2003 [SYED SHAH MOHAMMED QUADRI AND K.G. B BALAKRISHNAN,JJ.] U.P. Trade Tax Act, 1948-Section 2(aa), (c), (d), (h) and section 3, 3- F (as amended by U.P. Act 31of1995)-Rentals collected by Department of of use of telephone connection which is a service, supply of telephone satisfies the requirement of transfer the right to use the goods within the meaning of sale in Section 2(h) and it also receives consideration-Constitution of India, 1950-Article 366 clause 29-A. D Words and Phrases: Meaning
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