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    <title>2023 (8) TMI 1658 - KARNATAKA HIGH COURT</title>
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    <description>HC held that mobile phone chargers sold as part of a composite pack with the phone fall within Entry 53 of Schedule III and the April 4, 2007 notification under the KVAT Act, and therefore are taxable at the same 5% rate applicable to mobile phones. The chargers cannot be taxed separately at a higher unscheduled-goods rate under Section 4(1)(b)(iii). The revision petition was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=463759</link>
      <description>HC held that mobile phone chargers sold as part of a composite pack with the phone fall within Entry 53 of Schedule III and the April 4, 2007 notification under the KVAT Act, and therefore are taxable at the same 5% rate applicable to mobile phones. The chargers cannot be taxed separately at a higher unscheduled-goods rate under Section 4(1)(b)(iii). The revision petition was dismissed.</description>
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      <pubDate>Tue, 29 Aug 2023 00:00:00 +0530</pubDate>
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