https://www.taxtmi.com/caselaws?id=186923 SIM cards and recharge coupons were treated as part of the telecom service, not as a separate sale of goods, so their value was excluded from taxable turnover for sales tax purposes. On that basis, the amounts collected towards those items were not exigible to sales tax as goods. The text further notes that any sales tax already collected on such items would stand forfeited under the Kerala Value Added Tax Act, and any refund would be available only in the manner prescribed by the applicable forms and rules. en-us Fri, 13 Feb 2009 00:00:00 +0530 Fri, 08 Feb 2019 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186923 SIM cards and recharge coupons were treated as part of the telecom service, not as a separate sale of goods, so their value was excluded from taxable turnover for sales tax purposes. On that basis, the amounts collected towards those items were not exigible to sales tax as goods. The text further notes that any sales tax already collected on such items would stand forfeited under the Kerala Value Added Tax Act, and any refund would be available only in the manner prescribed by the applicable forms and rules. Case-Laws VAT and Sales Tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186923