https://www.taxtmi.com/caselaws?id=348933 SIM cards and recharge coupons/cards were treated as goods because they are tangible articles with use value, capable of being bought, sold, transferred and possessed, and therefore fell within the entry-based levy of Local Body Tax under the municipal law. By contrast, e-recharge was regarded as an electronic download, not a physical good capable of entering municipal limits, so it did not satisfy the charging requirement. The result was that the levy was sustained on SIM cards and recharge vouchers/cards, but held impermissible on e-recharge, giving only partial relief to the taxpayer. en-us Tue, 26 Sep 2017 00:00:00 +0530 Sat, 16 Mar 2019 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348933 SIM cards and recharge coupons/cards were treated as goods because they are tangible articles with use value, capable of being bought, sold, transferred and possessed, and therefore fell within the entry-based levy of Local Body Tax under the municipal law. By contrast, e-recharge was regarded as an electronic download, not a physical good capable of entering municipal limits, so it did not satisfy the charging requirement. The result was that the levy was sustained on SIM cards and recharge vouchers/cards, but held impermissible on e-recharge, giving only partial relief to the taxpayer. Case-Laws Indian Laws Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348933