https://www.taxtmi.com/caselaws?id=371096 The court upheld the forfeiture of tax collected on SIM cards under the KGST Act, citing similarity with the KVAT Act provisions. It emphasized the need to prevent unjust enrichment and ensure tax amounts are returned to the government. The court clarified that the aspect theory does not justify including activation charges in taxable turnover for sales tax. The retrospective application of the Supreme Court's decision rendered previous tax collections illegal, requiring forfeiture of collected amounts and enabling consumers to seek refunds from the government. en-us Thu, 08 Nov 2018 00:00:00 +0530 Tue, 26 Nov 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371096 The court upheld the forfeiture of tax collected on SIM cards under the KGST Act, citing similarity with the KVAT Act provisions. It emphasized the need to prevent unjust enrichment and ensure tax amounts are returned to the government. The court clarified that the aspect theory does not justify including activation charges in taxable turnover for sales tax. The retrospective application of the Supreme Court's decision rendered previous tax collections illegal, requiring forfeiture of collected amounts and enabling consumers to seek refunds from the government. Case-Laws VAT and Sales Tax Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371096