Supreme Court · 2014 INSC 882 · Decided 17 December 2014
State of Punjab & ORS. v. Nokia India PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 882 · [2014] 11 S.C.R. 331
- Case number
- CIVIL APPEAL No. 11486/2014
- Decided
- 17 December 2014
- Bench
- S. J. MUKHOPADHAYA, MADAN B. LOKUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Punjab Value Added Tax Act, 2005: Schedule 'B 'Entry 60(6)(g) - Cell Phone Battery Charger sold along with Cell c Phone - Applicability of concessional rate of tax on the battery charger as applicable to cell phones and parts thereof - Held: Battery Charger is not a part of nothing but an accessory to the mobile phone - In common parlance also, the mobile battery charger is D understood as an accessory - Merely, making a composite package of cell phone charger would not make it composite good for the purpose of interpretation of the provisions - Battery Charger
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