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    <title>2016 (11) TMI 1198 - KARNATAKA HIGH COURT</title>
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    <description>Mobile phone chargers sold in the same package as mobile phones were treated as accessories, not as part of the handset, and therefore remained capable of separate sale and separate taxation under the Karnataka Value Added Tax Act, 2003. The court applied binding Supreme Court precedent and rejected the contention that a package sale or excise-based source entry required the charger to follow the tax rate of the mobile phone. The chargers were held separately taxable at a different rate, and the assessee&#039;s challenge failed.</description>
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    <pubDate>Mon, 14 Nov 2016 00:00:00 +0530</pubDate>
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      <title>2016 (11) TMI 1198 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=335180</link>
      <description>Mobile phone chargers sold in the same package as mobile phones were treated as accessories, not as part of the handset, and therefore remained capable of separate sale and separate taxation under the Karnataka Value Added Tax Act, 2003. The court applied binding Supreme Court precedent and rejected the contention that a package sale or excise-based source entry required the charger to follow the tax rate of the mobile phone. The chargers were held separately taxable at a different rate, and the assessee&#039;s challenge failed.</description>
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      <pubDate>Mon, 14 Nov 2016 00:00:00 +0530</pubDate>
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