Supreme Court of India

Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.

Neutral citation

Reported as [2006] 2 S.C.R. 823

Bench Ruma Pal J.

Decided 2 March 2006

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

14 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the electromagnetic waves are not 'goods' within the meaning of the word either in Art. 366(12) F or in the State Legislations.

Judgment, page 36

From the headnote

Constitution of India 1950-Articles 286, 366, (12) and (29A) and Schedule VII, List I Entry 92- and List II Entry 54-Sale of Goods Act, 1930-Sections 2(7) and 4-Telegraph Act, 1885-Section 4. Telephone Services-Sale Tax, Levy of by States-Nature of Transaction-Whether constitute sale of goods or service contract or a composite contract of service and sale-Meaning and scope of 'Goods' in telecommunication-Service providers are licensees under the Telegraph Act and provide telephone services to the subscribers-They filed writ petitions challenging imposition of sales tax by states on telephone

Authorities it was built on

1991 Radhasoami Satsang, Saomi Bagh,agra v. Commissioner of Income Tax cited by 8
2005 C.K. Jidheesh v. Union of India and Ors. cited by 3
1996 Mis. Everest Copiers through R.A. Partner Etc. v. State of Tamil Nadu cited by 3

Where later benches applied it

2024 M/s. K.P. Mozika v. Oil and Natural Gas Corporation Ltd. and Ors relied on
2023 Commissioner of Customs, Central Excise & Service Tax v. M/s Suzlon Energy Ltd. relied on
2022 National Petroleum Construction Company v. Deputy Commissioner of Income Tax, Circle 2(2), International Taxation, New Delhi & Anr. relied on
2019 Great Eastern Shipping Co. Ltd. v. State of Karnataka & Ors. relied on
2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors. referred to
2023 Govt. of Nct of Delhi through the Secretary, Land and Building Department & Another v. M/s. K.L. Rathi Steels Limited and Others referred to
2022 Commissioner of Service Tax Delhi v. Quick Heal Technologies Limited referred to
2022 M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors referred to
2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director referred to
2020 Commissioner of Service Tax, v. M/s. Adani Gas Ltd. referred to
2016 State of West Bengal and Others v. Calcutta Club Limited referred to
2015 Sodexo Svc Indiaprivate Limited v. State of Maharashtra & Ors. referred to
2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors. referred to

Of those, 4 relied on · 10 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.