https://www.taxtmi.com/caselaws?id=163317 Activation charges collected with cellular mobile telephone services do not constitute goods and cannot be treated as sale for sales tax under the Haryana General Sales Tax Act, 1973. Applying the principle that electromagnetic waves or radio frequencies are not goods, and that in telecommunication the taxable goods element is limited to handsets supplied by the service provider, the HC held that service-related activation charges fall outside the sales tax net. The levy could not be sustained by including the service component in the taxable sale value, and the assessment and revisional orders were quashed to the extent they included such charges in turnover. en-us Thu, 05 Jul 2007 00:00:00 +0530 Mon, 31 Mar 2014 12:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163317 Activation charges collected with cellular mobile telephone services do not constitute goods and cannot be treated as sale for sales tax under the Haryana General Sales Tax Act, 1973. Applying the principle that electromagnetic waves or radio frequencies are not goods, and that in telecommunication the taxable goods element is limited to handsets supplied by the service provider, the HC held that service-related activation charges fall outside the sales tax net. The levy could not be sustained by including the service component in the taxable sale value, and the assessment and revisional orders were quashed to the extent they included such charges in turnover. Case-Laws VAT and Sales Tax Thu, 05 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163317