https://www.taxtmi.com/caselaws?id=760648 SIM cards used as an integral part of telecom services do not constitute goods liable to octroi when they are not sold as distinct objects of sale. The controlling test is whether the SIM card is independently sold as goods or merely forms part of the service rendered; where the transaction is predominantly for service and the SIM card has no separate commercial identity, octroi cannot be levied on it. The stated ratio is that only goods entering municipal limits for consumption, use, or sale are exigible to octroi, and a SIM card embedded in the service supply falls outside that levy. 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 SIM cards used as an integral part of telecom services do not constitute goods liable to octroi when they are not sold as distinct objects of sale. The controlling test is whether the SIM card is independently sold as goods or merely forms part of the service rendered; where the transaction is predominantly for service and the SIM card has no separate commercial identity, octroi cannot be levied on it. The stated ratio is that only goods entering municipal limits for consumption, use, or sale are exigible to octroi, and a SIM card embedded in the service supply falls outside that levy. Case-Laws VAT / Sales Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760648