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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

TNVAT - taxability of sale of recharge vouchers for mobile Sim ...


Court Rules No Sale Element in Mobile SIM Recharge Vouchers Under TNVAT; Dealers Can Correct Mistakes.

September 28, 2016

Case Laws     VAT and Sales Tax     HC

TNVAT - taxability of sale of recharge vouchers for mobile Sim Cards - there was no element of sale involved in the sale of Sim Cards or recharge vouchers - If some mistake has been committed by the dealer, he can be given an opportunity to rectify the mistake - HC

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