https://www.taxtmi.com/caselaws?id=185 Supply of SIM cards and activation charges may constitute both a sale taxable under the Kerala General Sales Tax Act and a taxable service under the Finance Act, 1994. Transfer of property in SIM cards falls within the statutory concept of sale, while activation and network access form part of the cellular service for which the gross amount charged is relevant. Under the aspect theory, sales tax and service tax may validly apply to distinct legal aspects of the same composite transaction. Concurrent levies do not create unconstitutional double taxation where each levy operates within its respective legislative field. 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 may constitute both a sale taxable under the Kerala General Sales Tax Act and a taxable service under the Finance Act, 1994. Transfer of property in SIM cards falls within the statutory concept of sale, while activation and network access form part of the cellular service for which the gross amount charged is relevant. Under the aspect theory, sales tax and service tax may validly apply to distinct legal aspects of the same composite transaction. Concurrent levies do not create unconstitutional double taxation where each levy operates within its respective legislative field. Case-Laws Service Tax Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185