2009 (2) TMI 857

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..... 08 - - - Dated:- 13-2-2009 - C.N. Ramachandran Nair and K. Surendra 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 C .....

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..... No.292/2004 and W.P. (C) No.29642/2004 dated 8.1.2009 held that there is no sale 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 .....

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