Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008
3 weeks, 1 day ago

Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008

Live Law  

The Supreme Court recently upheld the decision of the Allahabad High Court which observed that the charger sold with a cell phone under the MRP cannot be taxed separately under the UP VAT Act 2008. The bench of Justice BV Nagarathna and Justice SC Sharma was hearing a challenge to the order of the Allahabad High Court which held that a mobile charger contained in a composite package with the cell phone cannot be taxed separately under Entry 28 Part B Schedule II U.P. The High Court observed that presently the argument raised is that "the sale of the mobile phone along with its charger in a single retail package constitutes a composite contract and requires the application of the dominant intention test was neither urged nor considered by the Supreme Court." Whether the Tribunal erred in applying the judgment dated 17.12.2014 by the Hon'ble Supreme Court in the case of State of Punjab V. Nokia Private Limited to the Applicant's facts and circumstances and in view of the fact that Entry No.28 of Schedule-II, Part-B of the Act reads differently from the entry considered by the Hon'ble Supreme Court?” Here the Court under Sales/Traderevision jurisdiction was examining the challenge to an order of the Tribunal dated 12 January 2017 which has affirmed the view taken by the assessing authority that the charger although sold as part of a composite package was not liable to be taxed at the rate of 5% as contemplated under Entry-28 appearing in Part-B of Schedule-II but as an accessory and therefore liable to be treated as an unclassified item and chargeable to tax @ 14%.

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History of this topic

Battery charger should be taxed at general rate and not concessional rate applicable to cell phones: Supreme Court [Read the Judgment]
10 years, 3 months ago

Battery charger should be taxed at general rate and not concessional rate applicable to cell phones: Supreme Court [Read the Judgment]

Live Law  

Holding that the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone, a Supreme Court Bench comprising of Justice S.J. 12.5% and not at concessional rate applicable to the cell phones.The Court further held that the battery charger. The Court further held that the battery charger cannot be held to be …

Battery charger should be taxed at general rate and not concessional rate applicable to cell phones: Supreme Court [Read the Judgment]
10 years, 3 months ago

Battery charger should be taxed at general rate and not concessional rate applicable to cell phones: Supreme Court [Read the Judgment]

Live Law  

Holding that the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone, a Supreme Court Bench comprising of Justice S.J. 12.5% and not at concessional rate applicable to the cell phones.The Court further held that the battery charger. The Court further held that the battery charger cannot be held to be …

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