Bombay HC upholds recovery of Local Body Tax (‘LBT’) on SIM cards and recharge coupons / vouchers brought into municipal limits by telecom service provider, u/s 127(2)(aaa) r/w Section 152-P of Maharashtra Municipal Corporations Act, 1949 (‘Act’); Rejects assessee’s reliance on SC rulings in BSNL and Idea Mobile Communication Ltd. to contend that SIM cards and recharge coupons are not goods, with no intrinsic value at all and incapable of being used independent of cell phone; Perusing the relevant provisions of said Act, HC observes that concepts of Sales Tax and LBT are not same, “LBT can be levied on the goods brought within the limits of a Municipal Corporation even if the same are not sold, but the same are brought either for consumption or use.” States that SIM cards and recharge vouchers are tangible goods capable of being transferred, stored, possessed, and used after being brought into limits of city and hence, will be “goods” within the meaning of Section 2(25) of said Act; While Apex Court in Idea Mobile Communication Ltd had come to the conclusion that no sales tax is payable as SIM cards have no intrinsic value, it had not considered whether they are capable of being used which is relevant consideration for charging LBT, observes HC; However, HC remarks that e-recharges, which are nothing but electronic downloads, can by no stretch of imagination be said to be capable of being brought into limits of a city and are not covered by Item No. 133 of Govt. Notification dated March 28, 2013; In view thereof, observes, “E-recharge is capable of being used. But it cannot be said that by downloading e­recharge through internet, e-­recharge is brought into limits of a Municipal Corporation. Hence, LBT cannot be recovered on e­recharge.”