Non-refundable deposits for SIM cards and vouchers not taxable as "goods" under VAT Act.

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....If non-refundable deposits are collected, by the service providers from their distributors, as security deposit for supply of SIM cards, recharge voucher coupons and the like, such deposits would not fall within the ambit of "goods" and cannot be brought to tax under the provisions of the VAT Act..... - HC....