https://www.taxtmi.com/caselaws?id=760648 The HC ruled that SIM cards distributed by mobile service providers cannot be treated as goods for octroi levy purposes. Following SC precedents in BSNL v. Union of India and Idea Mobile Communication Ltd. v. Commissioner of Central Excise, the court held that SIM cards are never sold independently as goods but are intrinsically linked to services provided. Therefore, SIM cards distributed by the petitioner company in various Municipal Councils were not subject to octroi levy. The writ petition was allowed and the relevant notifications imposing octroi were set aside. en-us Wed, 16 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760648 The HC ruled that SIM cards distributed by mobile service providers cannot be treated as goods for octroi levy purposes. Following SC precedents in BSNL v. Union of India and Idea Mobile Communication Ltd. v. Commissioner of Central Excise, the court held that SIM cards are never sold independently as goods but are intrinsically linked to services provided. Therefore, SIM cards distributed by the petitioner company in various Municipal Councils were not subject to octroi levy. The writ petition was allowed and the relevant notifications imposing octroi were set aside. Case-Laws VAT / Sales Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760648