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    <title>2023 (10) TMI 1541 - KARNATAKA HIGH COURT</title>
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    <description>HC held that mobile phone chargers sold in a composite pack with the phone fall within the definition in Entry 53 of Schedule III read with the State Government notification and are taxable at the same 5% rate as the mobile phone. The charger cannot be taxed at a higher rate as an unscheduled good under Section 4(1)(b)(iii). Revision petition was dismissed, deciding the question of law in favour of the assessee and against the Revenue.</description>
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    <pubDate>Tue, 31 Oct 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=463760</link>
      <description>HC held that mobile phone chargers sold in a composite pack with the phone fall within the definition in Entry 53 of Schedule III read with the State Government notification and are taxable at the same 5% rate as the mobile phone. The charger cannot be taxed at a higher rate as an unscheduled good under Section 4(1)(b)(iii). Revision petition was dismissed, deciding the question of law in favour of the assessee and against the Revenue.</description>
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      <pubDate>Tue, 31 Oct 2023 00:00:00 +0530</pubDate>
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