JUDGMENT :

TARLOK SINGH CHAUHAN, J.

1. A short but interesting question which arises for determination in the present writ petition is to the effect whether the SIM cards can be termed to be "goods" within the meaning of the H.P. General Sales Tax Act, 1968, and, therefore, liable for payment of tax.

2. Briefly the facts may be noticed thus; the petitioner is a public sector undertaking incorporated under the Companies Act, 1956, and providing comprehensive range of telecom services in India including CDMA mobile, GSM mobile, wire line, internet, broadband etc. The services are being provided after licence had been granted in favour of the petitioner-company by the Government of India. The petitioner is registered under the provisions of the H.P. General Sales Tax Act, 1968, and also the Central Sales Tax Act, 1956.

3. It is alleged by the petitioner that Entry 92C in List 1 of Seventh Schedule of the Constitution of India provides "tax on services" which includes "Telecommunication Services". Accordingly, petitioner-company is also registered as "service provider" with the Central Excise Department and paying service tax on the services provided by including activation charges/initial