BHARAT SANCHAR NIGAM LTD. vs STATE OF U.P. . — C.A. No. 3478 - 3479/2005

Case Summary: BHARAT SANCHAR NIGAM LTD. v. STATE OF U.P. Outcome: The Supreme Court disposed of the appeals by requesting the High Court to expeditiously decide the pending Tax Revision cases within 12 months. The Court maintained the interim stay granted at the admission stage, protecting BSNL from demand notice collection until the High Court's final decision. All contentions were kept open for consideration by the High Court. Background: BSNL challenged a 2003 sales tax assessment of Rs. 12,59,714.40 on telecom services. After dismissals by the Joint Commissioner and Trade Tax Tribunal, BSNL filed Tax Revision cases in the High Court, which had remained pending for 8 years. This case analysis is maintained by casestatus.in based on publicly available court records.