https://www.taxtmi.com/caselaws?id=784006 The principle of merger did not bar merits review where an earlier appellate order had only rejected the writ petition on limitation and granted liberty to pursue the statutory remedy, especially after a later binding High Court decision had already resolved the same controversy in favour of assessees. On the tax issue, receipts for SIM cards, rechargeable coupons, fixed monthly charges and value added services, including SMS, ringtones and downloaded music, were treated as outside the definition of goods under the Kerala VAT regime. The assessment demand on those receipts was therefore unsustainable, and relief followed on the substantive tax question. en-us Mon, 15 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784006 The principle of merger did not bar merits review where an earlier appellate order had only rejected the writ petition on limitation and granted liberty to pursue the statutory remedy, especially after a later binding High Court decision had already resolved the same controversy in favour of assessees. On the tax issue, receipts for SIM cards, rechargeable coupons, fixed monthly charges and value added services, including SMS, ringtones and downloaded music, were treated as outside the definition of goods under the Kerala VAT regime. The assessment demand on those receipts was therefore unsustainable, and relief followed on the substantive tax question. Case-Laws VAT / Sales Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784006