https://www.taxtmi.com/caselaws?id=466730 Reassessment imposing sales tax on telecom charges for prepaid starter packs, recharge coupons, activation and SIM replacement fees was examined under the goods-versus-services framework. The analysis applied the dominant-nature test, tests for identifying a sale element in composite contracts, and the concept of transfer of right to use goods, concluding electromagnetic waves and radio frequencies are not goods and SIMs lack intrinsic sale value. Prior findings that these charges represent taxable services were treated as dispositive on the facts, and the reassessment order insofar as it levied sales tax on the specified items was set aside. en-us Wed, 24 Jan 2024 00:00:00 +0530 Tue, 17 Feb 2026 19:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466730 Reassessment imposing sales tax on telecom charges for prepaid starter packs, recharge coupons, activation and SIM replacement fees was examined under the goods-versus-services framework. The analysis applied the dominant-nature test, tests for identifying a sale element in composite contracts, and the concept of transfer of right to use goods, concluding electromagnetic waves and radio frequencies are not goods and SIMs lack intrinsic sale value. Prior findings that these charges represent taxable services were treated as dispositive on the facts, and the reassessment order insofar as it levied sales tax on the specified items was set aside. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466730