Mobile battery chargers are taxable separately as accessories, not as part of the mobile phone, under common parlance principles.

Mobile battery chargers sold with mobile phones are treated as accessories, not as part of the mobile phone, for tax purposes under the Karnataka Value Added Tax Act, 2003. Applying the binding Supreme Court position in Nokia India, the charger was understood in common parlance as independently saleable and therefore separately taxable, regardless of whether it was packaged with the phone. The contention that the phone's tax rate should extend to the charger was rejected, and separate taxation of the charger was affirmed.

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Issues: Whether mobile battery chargers sold along with mobile phones are taxable as part of the mobile phone or separately as accessories under the Karnataka Value Added Tax Act, 2003.

Analysis: The issue was covered by the Supreme Court decision in Nokia India, which held that a mobile battery charger is an accessory to the cell phone and not a part of it. The charger can be sold independently and is understood in common parlance as an accessory. That binding position was held applicable irrespective of the packaging of the charger with the mobile phone, and the contention that the rate applicable to the phone should extend to the charger was rejected.

Conclusion: Mobile battery chargers sold with mobile phones are not to be treated as part of the mobile phones for tax purposes and are liable to be taxed separately.

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