https://www.taxtmi.com/caselaws?id=268935 A mobile phone charger supplied with a handset is treated as a separate accessory, not an inseparable component of the phone, because it can be sold independently and is not required for the phone's mere operation. On that basis, it falls outside the mobile phone entry in Schedule B and is taxable at the residuary rate. The article also notes that the amended limitation provision under section 29(4) of the Punjab Value Added Tax Act was upheld as retrospective, so assessments falling within the extended period are not time-barred. The stated result is that the tax demand and assessment were sustained. 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 A mobile phone charger supplied with a handset is treated as a separate accessory, not an inseparable component of the phone, because it can be sold independently and is not required for the phone's mere operation. On that basis, it falls outside the mobile phone entry in Schedule B and is taxable at the residuary rate. The article also notes that the amended limitation provision under section 29(4) of the Punjab Value Added Tax Act was upheld as retrospective, so assessments falling within the extended period are not time-barred. The stated result is that the tax demand and assessment were sustained. Case-Laws VAT and Sales Tax Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268935