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SIM cards issued by Bharti Mobile Limited and distributed in Punjab were questioned whether they can be treated as "goods" for levy of octroi by Municipal Councils. The court held that SIM cards cannot be independently termed as "goods" for octroi purposes, based on Supreme Court judgments in BSNL and Idea Mobile cases, which found SIM cards are never sold as goods independent from services provided. Consequently, notifications levying octroi on SIM cards were set aside, and the writ petition was allowed.
SIM cards issued by Bharti Mobile Limited and distributed in Punjab were questioned whether they can be treated as "goods" for levy of octroi by Municipal Councils. The court held that SIM cards cannot be independently termed as "goods" for octroi purposes, based on Supreme Court judgments in BSNL and Idea Mobile cases, which found SIM cards are never sold as goods independent from services provided. Consequently, notifications levying octroi on SIM cards were set aside, and the writ petition was allowed.
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