https://www.taxtmi.com/caselaws?id=434575 Mobile phones sold in a composite retail pack with chargers were treated as goods put up in sets for retail sale under the Karnataka VAT Rules, 2005. Applying the essential character test, the phone was held to be the dominant component and the charger merely incidental, so the composite sale attracted the same tax rate as the mobile phone. The Court distinguished the Nokia India principle because the relevant Karnataka entry covered telecommunication equipment and parts thereof, unlike the narrower Punjab VAT entry. It also rejected artificial segregation of component value in a composite transaction, with the result that the charger was not taxed separately as unscheduled goods. en-us Fri, 10 Feb 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434575 Mobile phones sold in a composite retail pack with chargers were treated as goods put up in sets for retail sale under the Karnataka VAT Rules, 2005. Applying the essential character test, the phone was held to be the dominant component and the charger merely incidental, so the composite sale attracted the same tax rate as the mobile phone. The Court distinguished the Nokia India principle because the relevant Karnataka entry covered telecommunication equipment and parts thereof, unlike the narrower Punjab VAT entry. It also rejected artificial segregation of component value in a composite transaction, with the result that the charger was not taxed separately as unscheduled goods. Case-Laws VAT and Sales Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434575