Abstract
This note discusses the various issues arising in the case of BSNL v. Union of India, which raised the issue of whether sales tax could be charged on rental and other incidental charges in the sale of a mobile phone connection. The article argues that barring a few exceptions the decision was appropriate in holding that such sales tax cannot be charged. This is because firstly, electromagnetic waves are not 'goods' and secondly, there is no sale or right to transfer the use of sim cards or electromagnetic waves.
Recommended Citation
Niranjan, V and Chadha, Prateek
(2007)
"BSNL v. Union, (2006) 3 S.C.C. 1 Current Developments,"
National Law School of India Review: Vol. 19:
Iss.
1, Article 8.
Available at:
https://repository.nls.ac.in/nlsir/vol19/iss1/8
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