https://www.taxtmi.com/caselaws?id=185 Supply of SIM cards and activation charges by a cellular operator were treated as falling within both sale and service tax regimes. The note states that the SIM card transfer answered the statutory concept of sale under the Kerala General Sales Tax Act, while the activation and network-enablement component also formed part of taxable service under the Finance Act, 1994. Applying the aspect theory, it concludes that different legal facets of the same composite transaction may be taxed separately when each legislature acts within its field, and that simultaneous levy is not constitutionally impermissible. en-us Fri, 15 Feb 2002 00:00:00 +0530 Tue, 30 Dec 2025 15:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185 Supply of SIM cards and activation charges by a cellular operator were treated as falling within both sale and service tax regimes. The note states that the SIM card transfer answered the statutory concept of sale under the Kerala General Sales Tax Act, while the activation and network-enablement component also formed part of taxable service under the Finance Act, 1994. Applying the aspect theory, it concludes that different legal facets of the same composite transaction may be taxed separately when each legislature acts within its field, and that simultaneous levy is not constitutionally impermissible. Case-Laws Service Tax Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185