BHARAT SANCHAR NIGAM LTD. vs STATE OF U.P. . — C.A. No. 3531 - 3532/2005

Case Summary: BHARAT SANCHAR NIGAM LTD. v. STATE OF U.P. (C.A. 3531-3532/2005) The Supreme Court disposed of BSNL's appeals challenging a local sales tax assessment of Rs. 12,59,714.40 for AY 2003-2004 on telecom services. Rather than deciding the merits, the Court stayed the High Court's interim order (which required 25% deposit) and directed the High Court to expeditiously dispose of the pending Tax Revision Cases within 12 months, with the interim stay continuing until final disposal. This case analysis is maintained by casestatus.in based on publicly available court records.