https://www.taxtmi.com/caselaws?id=332854 SIM cards and recharge vouchers were treated as incidental to mobile communication services rather than independent goods, so the turnover was not taxable as a sale on the reasoning stated. The assessment was also found capable of rectification where an incorrect commodity code produced an erroneous tax demand, because Section 84 of the Tamil Nadu Value Added Tax Act, 2006 permits correction of clerical or mathematical mistakes but not review. The matter was therefore sent back for fresh consideration after hearing the dealer and verifying the records. en-us Thu, 15 Sep 2016 00:00:00 +0530 Wed, 28 Sep 2016 08:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332854 SIM cards and recharge vouchers were treated as incidental to mobile communication services rather than independent goods, so the turnover was not taxable as a sale on the reasoning stated. The assessment was also found capable of rectification where an incorrect commodity code produced an erroneous tax demand, because Section 84 of the Tamil Nadu Value Added Tax Act, 2006 permits correction of clerical or mathematical mistakes but not review. The matter was therefore sent back for fresh consideration after hearing the dealer and verifying the records. Case-Laws VAT and Sales Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332854