https://www.taxtmi.com/caselaws?id=364599 Telecommunication services were treated as services, not as a sale of goods or a transfer of the right to use goods for sales tax purposes under the Bombay Sales Tax Act, 1959. The Court applied Article 366(29A)(d) to hold that tax could arise only where there is identifiable movable property, an agreement to transfer it, and actual transfer or a genuine right to use deliverable goods. Airwaves were not goods capable of delivery, and SIM cards were part of the service arrangement rather than independent goods. Separate liability could still arise if handsets or other instruments were actually sold by the operator. en-us Thu, 03 May 2018 00:00:00 +0530 Wed, 01 Aug 2018 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364599 Telecommunication services were treated as services, not as a sale of goods or a transfer of the right to use goods for sales tax purposes under the Bombay Sales Tax Act, 1959. The Court applied Article 366(29A)(d) to hold that tax could arise only where there is identifiable movable property, an agreement to transfer it, and actual transfer or a genuine right to use deliverable goods. Airwaves were not goods capable of delivery, and SIM cards were part of the service arrangement rather than independent goods. Separate liability could still arise if handsets or other instruments were actually sold by the operator. Case-Laws VAT and Sales Tax Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364599