https://www.taxtmi.com/caselaws?id=347921 Telecommunication service transactions involving SIM cards and activation charges were treated as part of the service contract, and sales tax under the Pondicherry General Sales Tax Act, 1967 could arise only where a discernible sale element existed. In the absence of such sale element, the levy could not stand, and the refund claim was upheld. The Court also clarified that post-suit interest could not be awarded on the aggregate sum including pre-suit interest; future interest had to be confined to the principal tax amount actually refundable. The decree was therefore modified to that limited extent. en-us Tue, 29 Aug 2017 00:00:00 +0530 Fri, 31 Aug 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347921 Telecommunication service transactions involving SIM cards and activation charges were treated as part of the service contract, and sales tax under the Pondicherry General Sales Tax Act, 1967 could arise only where a discernible sale element existed. In the absence of such sale element, the levy could not stand, and the refund claim was upheld. The Court also clarified that post-suit interest could not be awarded on the aggregate sum including pre-suit interest; future interest had to be confined to the principal tax amount actually refundable. The decree was therefore modified to that limited extent. Case-Laws VAT and Sales Tax Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347921