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Same rate of tax applicable on Mobile Phone and Charger sold together as one unit under Karnataka VAT Act

Bimal jain
Supreme Court upholds Karnataka High Court decision: Mobile phones and chargers sold together taxed at same rate under VAT Act. The Supreme Court of India dismissed a Special Leave Petition by the Revenue Department challenging a Karnataka High Court decision. The High Court had ruled that under the Karnataka VAT Act, mobile phones and chargers sold together as a single unit should be taxed at the same rate. This decision was based on a prior ruling involving similar circumstances. The Supreme Court found no reason to interfere with the High Court's judgment, thereby upholding the decision that the same tax rate applies to both items when sold together. (AI Summary)

The Hon’ble Supreme Court in the case of THE STATE OF KARNATAKA & ANR. VERSUS MS. MICROMAX INFORMATICS LTD.  - 2023 (12) TMI 518 - SC ORDER dismissed the Special Leave Petition filed by the Revenue Department and refused to interfere with the judgement passed by the Hon’ble Karnataka High Court wherein it was held that, same rate of tax would be applicable on both Mobile Phone and Mobile Phone Charger sold together as one unit under Karnataka VAT Act.

Facts:

The Revenue Department (“the Appellant”) filed a Special Leave Petition before the Hon’ble Supreme Court of India against the judgement passed in favour of M/s Micromax Informatics Ltd. (“the Respondent”) in State of Karnataka and Others v. Micromax Informatics Ltd. (STRP No. 27 of 2022 dated February 14, 2022) wherein the Hon’ble Karnataka High Court relying upon the judgement in the case of THE STATE OF KARNATAKA, THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-3) BENGALURU THE COMMERCIAL TAX OFFICER (INTERNAL AUDIT AND INSPECTION) -1 VERSUS M/S. INTEX TECHNOLOGIES INDIA LTD. M/S. SPICE RETAIL LTD. M/S. UNIVERSAL TELECOMMUNICATIONS (INDIA) AND OTHERS - 2023 (2) TMI 1090 - KARNATAKA HIGH COURT held that as per the definition stated in the Notification issued under the Karnataka VAT Act, the Mobile Phone Charger sold along with Mobile Set in a composite pack attracts the same rate of tax as Mobile Phone.

Issue:

Whether same rate of tax would be applicable on both Mobile Phone and Mobile Phone Charger sold together as one unit under Karnataka VAT Act?

Held:

The Hon’ble Supreme Court in the case of THE STATE OF KARNATAKA & ANR. VERSUS MS. MICROMAX INFORMATICS LTD.  - 2023 (12) TMI 518 - SC ORDERheld that, no interference with the Judgement passed by the High Court in the aforementioned case is required. Hence the Special Leave Petition filed by the Respondent is dismissed.

 

(Author can be reached at [email protected])

Value Added Tax - VAT and CST
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