https://www.taxtmi.com/caselaws?id=200127 Mobile battery chargers sold with mobile phones are treated as accessories, not as part of the mobile phone, for tax purposes under the Karnataka Value Added Tax Act, 2003. Applying the binding Supreme Court position in Nokia India, the charger was understood in common parlance as independently saleable and therefore separately taxable, regardless of whether it was packaged with the phone. The contention that the phone's tax rate should extend to the charger was rejected, and separate taxation of the charger was affirmed. en-us Tue, 29 Nov 2016 00:00:00 +0530 Wed, 21 Mar 2018 17:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200127 Mobile battery chargers sold with mobile phones are treated as accessories, not as part of the mobile phone, for tax purposes under the Karnataka Value Added Tax Act, 2003. Applying the binding Supreme Court position in Nokia India, the charger was understood in common parlance as independently saleable and therefore separately taxable, regardless of whether it was packaged with the phone. The contention that the phone's tax rate should extend to the charger was rejected, and separate taxation of the charger was affirmed. Case-Laws VAT and Sales Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200127