SIM Cards, Recharge Vouchers, and Mobile Services Not Taxable u/ss 4(1) & 4(8) of A.P. VAT Act 2005.

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....SIM cards, recharge coupon vouchers, mobile telephone rentals on post paid connections, value added services such as ring tones, music down loads, wall papers etc., and proceeds received on sharing of infrastructure cannot be subjected to tax either under Section 4(1) or Section 4(8) of the A.P. VAT Act, 2005..... - HC....