https://www.taxtmi.com/caselaws?id=768837 A mobile charger sold with a handset remains an accessory, not a constituent part of the cell phone, where the taxing entry covers cell phones but does not expressly include chargers. The Supreme Court's Nokia ruling was held to govern the issue, and bundled retail sale or a single MRP did not change the charger's independent character for tax purposes. Decisions under materially different VAT entries were treated as inapplicable to the pari materia scheme. The Tribunal was found to have misread the entry and the binding law, so the charger remained separately taxable and the assessee's challenge failed. en-us Thu, 10 Apr 2025 00:00:00 +0530 Mon, 14 Apr 2025 10:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768837 A mobile charger sold with a handset remains an accessory, not a constituent part of the cell phone, where the taxing entry covers cell phones but does not expressly include chargers. The Supreme Court's Nokia ruling was held to govern the issue, and bundled retail sale or a single MRP did not change the charger's independent character for tax purposes. Decisions under materially different VAT entries were treated as inapplicable to the pari materia scheme. The Tribunal was found to have misread the entry and the binding law, so the charger remained separately taxable and the assessee's challenge failed. Case-Laws VAT / Sales Tax Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768837