https://www.taxtmi.com/caselaws?id=163531 A handset supplied under a telecom package was treated as part of a taxable sale because it was provided for consideration, had market value, and was intended to pass to the subscriber rather than being a free or incidental item. The treatment of substituted SIM cards was also upheld where extra charge was collected. Authorities dealing with SIM cards as part of service and with unserviceable goods were distinguished on the facts. On this reasoning, no substantial question of law arose for interference under section 53(2) of the Madhya Pradesh Value Added Tax Act, 2002. en-us Wed, 19 Sep 2007 00:00:00 +0530 Fri, 20 Nov 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163531 A handset supplied under a telecom package was treated as part of a taxable sale because it was provided for consideration, had market value, and was intended to pass to the subscriber rather than being a free or incidental item. The treatment of substituted SIM cards was also upheld where extra charge was collected. Authorities dealing with SIM cards as part of service and with unserviceable goods were distinguished on the facts. On this reasoning, no substantial question of law arose for interference under section 53(2) of the Madhya Pradesh Value Added Tax Act, 2002. Case-Laws VAT and Sales Tax Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163531