https://www.taxtmi.com/caselaws?id=465451 The dominant issue was whether amounts received for SIM cards, rechargeable coupons, fixed monthly charges and value-added services (SMS, ringtones, music downloads) could be subjected to VAT as "goods" under the KVAT Act. Applying judicial discipline, the HC held it was bound by the SC's categorical determination that these items/services are not "goods," and therefore fall outside the charging provision for VAT. Consequently, the impugned VAT demands were quashed to the extent they sought to tax such receipts, and the writ petitions were allowed. en-us Fri, 28 Jun 2024 00:00:00 +0530 Wed, 24 Dec 2025 19:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465451 The dominant issue was whether amounts received for SIM cards, rechargeable coupons, fixed monthly charges and value-added services (SMS, ringtones, music downloads) could be subjected to VAT as "goods" under the KVAT Act. Applying judicial discipline, the HC held it was bound by the SC's categorical determination that these items/services are not "goods," and therefore fall outside the charging provision for VAT. Consequently, the impugned VAT demands were quashed to the extent they sought to tax such receipts, and the writ petitions were allowed. Case-Laws VAT / Sales Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465451