https://www.taxtmi.com/caselaws?id=311222 Mobile phone chargers sold in a composite retail pack with a handset were treated as part of goods put up in sets for retail sale under the Karnataka VAT Rules. The court applied the essential character and dominant intention tests, finding that the handset gave the set its character and the charger was incidental to the sale of the mobile set. It also held that the charging and computation provisions did not permit artificial splitting of the composite pack's value. The charger was therefore taxable at the same rate as the mobile phone, rather than as a separate unscheduled item. en-us Fri, 10 Feb 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311222 Mobile phone chargers sold in a composite retail pack with a handset were treated as part of goods put up in sets for retail sale under the Karnataka VAT Rules. The court applied the essential character and dominant intention tests, finding that the handset gave the set its character and the charger was incidental to the sale of the mobile set. It also held that the charging and computation provisions did not permit artificial splitting of the composite pack's value. The charger was therefore taxable at the same rate as the mobile phone, rather than as a separate unscheduled item. Case-Laws VAT and Sales Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311222