Phone chargers in composite packs fall under Entry 53 Schedule III and attract 5% tax; Section 4(1)(b)(iii) applied

HC held that mobile phone chargers sold in a composite pack with the phone fall within the definition in Entry 53 of Schedule III read with the State Government notification and are taxable at the same 5% rate as the mobile phone. The charger cannot be taxed at a higher rate as an unscheduled good under Section 4(1)(b)(iii). Revision petition was dismissed, deciding the question of law in favour of the assessee and against the Revenue.

---

---

Issues: Whether the revision petition filed by the State challenging the KAT order dated 31.03.2022 should be upheld or dismissed in view of the Division Bench decision of this Court.

Analysis: The Court considered the applicability of the earlier Division Bench decision in The State of Karnataka & others v. M/s Intex Technologies India Ltd. to the present challenge. Both parties accepted the relevance of that decision and the learned AGA did not dispute that the issue is covered by the Division Bench ruling. The Court therefore applied the binding precedent of the Division Bench to the question of law raised in the revision petition.

Conclusion: The revision petition is dismissed, holding the question of law in favour of the assessee and against the revenue. The interlocutory application does not survive and is disposed of.

---