https://www.taxtmi.com/caselaws?id=346544 The High Court allowed both Writ Petitions, ruling that there was no element of sale in transactions involving SIM cards and recharge vouchers. The judgment clarified that the value of SIM cards is part of activation charges for services by cellular phone companies. Following Supreme Court decisions, the Assessing Authority would treat the sale as exempted with proper returns. This resolution provided clarity on tax treatment for such transactions. en-us Tue, 01 Aug 2017 00:00:00 +0530 Fri, 18 Aug 2017 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346544 The High Court allowed both Writ Petitions, ruling that there was no element of sale in transactions involving SIM cards and recharge vouchers. The judgment clarified that the value of SIM cards is part of activation charges for services by cellular phone companies. Following Supreme Court decisions, the Assessing Authority would treat the sale as exempted with proper returns. This resolution provided clarity on tax treatment for such transactions. Case-Laws Service Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346544