LBT Not leviable on E-Recharge but can be levied on SIM cards and recharge coupons: Bombay HC

High Court held that (I) We hold that e-­recharge is not covered by the Item No. 133 of the Government Notification dated 28th March 2013 and that in any event, LBT cannot be levied on e­recharge; (II) We reject the contention of the petitioner that the LBT is not payable on the SIM cards and recharge vouchers/coupons brought into the limits of the first respondent­ Municipal Corporation; Full Text of the High Court Judgment / Order is as follows:- JUDGMENT: (PER A.S.OKA,J.) 1 The question involved in this writ petition under Article 226 of the Constitution of India is as under : “Whet...