cards. Only after the resale of those pre-paid cards, distributors would derive
income. At the time of the assessee selling these pre-paid cards ... this context, it is
pertinent to mention that the assessee sells sim cards to the distributor and allows
a discount of Rs.20, that
Mohd. Shahid vs State Nct Of Delhi on 4 December, 2015
Author: Sanjiv Khanna
Bench
reproduce.
14.2 I find that even though free of cost SIM Cards claimed to have been issued to its distributors/retailers/dealers by the notice ... paying full payment off MRP value on purchase of such SIM Cards. Therefore, it is evident that in the entire chain of Service provider
this Court to opine finally on the issue.
What a SIM card represents is ultimately a question of fact, as has been
correctly submitted ... will have to keep in mind the following principles:
if the SIM card is not sold by the assessee to the subscribers but is
merely
telephone instrument make Motorola, which was in use with the Garuda
SIM card number (20089749). The said handset, with Garuda SIM, was
seized ... SIM of the said number.
As against A-3, the recovery of the handset used for the purpose of the
SIM card of the ransom
sales tax/VAT deposited by the petitioner, on the activation of
SIM cards, for issuance of a writ of certiorari quashing assessment
orders dated ... petitioner
provides cellular services and for the said purpose, activates SIM
cards. The State of Haryana collected VAT from the petitioner,
NARESH KUMAR
Haryana. As per the Customer Application Form (CAF), purchaser of
the sim card mobile number 9728374767 had provided a photocopy
of Ration Card ... young person came to his shop and purchased two sim cards of idea,
bearing numbers 9728374767 and 9728384257. He also informed that
both the sim
proof of its identity,
address etc. It is then issued a SIM card which is yet to be activated. When this
SIM card is inserted ... calls
other than those to the service provider who issued the SIM card. The service
1
Subscriber Identity Module card which has to be inserted
Dinesh (P.W.16) from whom the accused had purchased SIM Card bearing mobile No. 98407 19513 for their mobile phone. Then ... application made for getting the SIM Card under the prepaid scheme. Ex.P.20 is the Airtel Prepaid Enrollment Form. According to the same
Dinesh (P.W.16) from whom the accused had purchased SIM Card bearing mobile No. 98407 19513 for their mobile phone. Then ... application made for getting the SIM Card under the prepaid scheme. Ex.P.20 is the Airtel Prepaid Enrollment Form. According to the same
