Court Rules Haryana Can't Levy VAT on SIM Activation; Refund to Service Tax Department Ordered Under Article 265.

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....Claim of refund - activation of SIM cards - levy and collection of VAT is without authority of law and violative of Article 265 of the Constitution of India. - Authority of state to levy VAT - State of Haryana shall transfer the amount of VAT collected from the petitioner to the Service Tax Department of the Union of India - HC....