Mobile phone chargers in composite packs covered by Entry 53, April 4, 2007 KVAT notification; taxable 5% Section 4(1)(b)(iii) HC held that mobile phone chargers sold as part of a composite pack with the phone fall within Entry 53 of Schedule III and the April 4, 2007 notification ...
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Mobile phone chargers in composite packs covered by Entry 53, April 4, 2007 KVAT notification; taxable 5% Section 4(1)(b)(iii)
HC held that mobile phone chargers sold as part of a composite pack with the phone fall within Entry 53 of Schedule III and the April 4, 2007 notification under the KVAT Act, and therefore are taxable at the same 5% rate applicable to mobile phones. The chargers cannot be taxed separately at a higher unscheduled-goods rate under Section 4(1)(b)(iii). The revision petition was dismissed.
Revision petition by the State challenging the order dated 31.03.2022 in STA No. 181/2019 passed by the Karnataka State Administrative Tribunal, Bengaluru. The court heard submissions on delay and merits. The State's challenge was conceded to be foreclosed because the "issue [is] covered against the State by a decision of Division Bench of this Court in The State of Karnataka & others Vs. M/s Intex Technologies India Ltd. [STRP No. 8/2022 & connected petitions DD 10.02.2023]." The concession was not disputed by the State's AGA. In view of the binding Division Bench authority, the revision petition is dismissed. Consequentially, I.A. No. 1/2023 is also dismissed.
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