Can’t levy sales tax on SIM cards, recharges and value-added services: Supreme Court

The Supreme Court on Tuesday held that sales tax cannot be levied on sim cards, recharge coupon vouchers, valueadded services like ring tone, wall paper and music downloads as they are not goods. Upholding an Andhra Pradesh High Court’s 2011 ruling, a bench led by Justice Ravindra Bhatt said no sales tax can be imposed on sharing of infrastructure as the same does not fall under the category of goods, a stand taken by the HC.