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Can Sim Card be consiedered as goods under Sales tax

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(Querist)
09 January 2010 Pls let me inform whether Sim cards will considered as goods under the sales tax act, if possible give me details of any case law.
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
11 January 2010 In my view SIM card could be considered as goods as held in the case of Hutchinson 2008 - 12 STR 373 due to it being recognised as goods under cusotms.
Further in Bharati airtel it was held that the value of SIM cards on which VAT paid considered as deductible and the same not includible for servic etax.
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