No Sales Tax on SIM cards – pre-paid and post-paid; recharge coupons; value added services – Andhra Pradesh High Court

BHARATI AIRTEL LTD V/S ASST. COMMISSIONER (CT)- II, BEGUMPET DIVISION & OTHERS  (A.P. HIGH COURT) 1. 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 Act. 2. Telephone instruments, mobile handsets, modems and Caller ID instruments are “goods” both under Article 366(12) of the Constitution of India and Section 2(16) of the Act. 3. In case these g...