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VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Levy of Entry Tax - applicant is a dealer in regard to SIM Cards ...


SIM Cards Not Goods: Dealer Challenges Entry Tax u/s 3(1) of Entry Tax Act, 1976.

December 23, 2019

Case Laws     VAT and Sales Tax     HC

Levy of Entry Tax - applicant is a dealer in regard to SIM Cards which are the essential part of services provided by the applicant - the SIM Cards, as they are not the goods, do not fall under the ambit of Sec. 3(1) of the Entry Tax Act, 1976

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