https://www.taxtmi.com/caselaws?id=167719 Recharge cards, recharge pins and recharge double scratch were treated as part of cellular service, not as independent goods saleable under the Karnataka Value Added Tax Act, 2003. Applying Supreme Court principles on SIM cards and recharge-related receipts, the Court noted that amounts collected for activation and recharge formed part of the taxable value of the service rendered by the operator, so VAT could not be levied merely because physical materials accompanied that service. On that basis, the revisional order restoring penalty lacked a sustainable foundation, and the penalty could not be reinstated. en-us Tue, 18 Sep 2012 00:00:00 +0530 Wed, 12 Apr 2017 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167719 Recharge cards, recharge pins and recharge double scratch were treated as part of cellular service, not as independent goods saleable under the Karnataka Value Added Tax Act, 2003. Applying Supreme Court principles on SIM cards and recharge-related receipts, the Court noted that amounts collected for activation and recharge formed part of the taxable value of the service rendered by the operator, so VAT could not be levied merely because physical materials accompanied that service. On that basis, the revisional order restoring penalty lacked a sustainable foundation, and the penalty could not be reinstated. Case-Laws VAT and Sales Tax Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167719