https://www.taxtmi.com/caselaws?id=276277 SIM cards and recharge vouchers supplied by cellular service providers were treated as integral to telecom services, not as independent goods liable to sales tax. Applying the real character of the transaction, the Court noted that when such items are merely incidental to the service and not separately sold, their value forms part of the taxable service. The aspects doctrine could not be used to recast a service transaction as a sale. On that basis, the demand for sales tax and re-sale tax on SIM cards and recharge vouchers was unsustainable. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sun, 04 Nov 2018 20:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276277 SIM cards and recharge vouchers supplied by cellular service providers were treated as integral to telecom services, not as independent goods liable to sales tax. Applying the real character of the transaction, the Court noted that when such items are merely incidental to the service and not separately sold, their value forms part of the taxable service. The aspects doctrine could not be used to recast a service transaction as a sale. On that basis, the demand for sales tax and re-sale tax on SIM cards and recharge vouchers was unsustainable. Case-Laws VAT and Sales Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276277