https://www.taxtmi.com/caselaws?id=268935 Mobile phone chargers supplied with phones are treated as independent accessories, not inseparable phone components, because they are not necessary for the phone's mere operation, may be sold separately, and are understood in common parlance as accessories. They therefore fall outside the Schedule B entry for mobile phones and are taxable at the residuary rate. The retrospectively upheld amendment extending the assessment limitation period applies to assessments falling within its extended period. Consequently, the tax demand based on separate taxation of chargers was sustainable and the assessment was not time-barred. en-us Mon, 02 Nov 2015 00:00:00 +0530 Tue, 28 Mar 2017 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268935 Mobile phone chargers supplied with phones are treated as independent accessories, not inseparable phone components, because they are not necessary for the phone's mere operation, may be sold separately, and are understood in common parlance as accessories. They therefore fall outside the Schedule B entry for mobile phones and are taxable at the residuary rate. The retrospectively upheld amendment extending the assessment limitation period applies to assessments falling within its extended period. Consequently, the tax demand based on separate taxation of chargers was sustainable and the assessment was not time-barred. Case-Laws VAT and Sales Tax Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268935