https://www.taxtmi.com/caselaws?id=390047 SIM cards were held not to be "goods" for entry tax purposes because, in the telecom context, they are integral to the service provided rather than independent items sold as goods. The Entry Tax Act's definition of "goods" had to be read consistently with the VAT enactment, and the earlier binding view on the same subject was treated as controlling. As a result, no liability under Section 3(1) of the Entry Tax Act, 1976 arose on SIM cards. en-us Thu, 28 Nov 2019 00:00:00 +0530 Mon, 23 Dec 2019 10:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390047 SIM cards were held not to be "goods" for entry tax purposes because, in the telecom context, they are integral to the service provided rather than independent items sold as goods. The Entry Tax Act's definition of "goods" had to be read consistently with the VAT enactment, and the earlier binding view on the same subject was treated as controlling. As a result, no liability under Section 3(1) of the Entry Tax Act, 1976 arose on SIM cards. Case-Laws VAT and Sales Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390047