2009 (2) TMI 857

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....rendra Mohan, JJ   A. Kumar, Adv. for the Appellant Noushad Thottathil, Addl, CGSC, V.K. Shamdueeen for the Respondent JUDGEMENT Ramachandran Nair, J:- The question arising in all these connected cases is whether SIM cards attract sales tax as sale of goods. In BSNL's case the matter went up to Supreme Court and the Supreme Court remanded the matter to the Assessing Officer vide ju....

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....e of goods involved and it is part of the taxable service rendered by the service provider. In other words, only Central Government can collect service charges on the taxable service covering the value of SIM Cards, activation charges etc. and no sales tax could be levied. Consequently all the Writ Petitions are allowed directing the Assessing Officer to exclude value of SIM Cards and recharge cou....