https://www.taxtmi.com/caselaws?id=354175 The High Court held that a mobile charger sold with a mobile phone in a composite package should be taxed as a single unit under the U.P. VAT Act 2008. It was determined that the charger is not to be taxed separately at 14% but should fall under a single classification at 5%. The Court found that the Supreme Court's judgment in State of Punjab Vs. Nokia India Pvt Ltd was not directly applicable to this case, emphasizing that the sale of the composite package with a single MRP should be treated as a single unit for taxation purposes. The Tribunal's decision was overturned in favor of the assessee. en-us Thu, 18 Jan 2018 00:00:00 +0530 Fri, 24 Aug 2018 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354175 The High Court held that a mobile charger sold with a mobile phone in a composite package should be taxed as a single unit under the U.P. VAT Act 2008. It was determined that the charger is not to be taxed separately at 14% but should fall under a single classification at 5%. The Court found that the Supreme Court's judgment in State of Punjab Vs. Nokia India Pvt Ltd was not directly applicable to this case, emphasizing that the sale of the composite package with a single MRP should be treated as a single unit for taxation purposes. The Tribunal's decision was overturned in favor of the assessee. Case-Laws VAT and Sales Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354175