https://www.taxtmi.com/caselaws?id=800924 Under the Bihar VAT framework, mobile chargers supplied with cellular phones in a single-MRP composite pack are separately identifiable accessories taxable under the residual entry. Toner and cartridges are consumable goods, rather than computer peripherals or qualifying parts and accessories, and are likewise subject to residual taxation; the express exclusion from printing ink supports that treatment. Entry-tax set-off depends on actual VAT liability from sale or manufacture and sale, while closing stock does not generate set-off for that year. D-IX discrepancies require proof of actual suppression or misuse. Interest must be recomputed after fresh determination of remanded factual claims, and procedural objections require proof of actual prejudice. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800924 Under the Bihar VAT framework, mobile chargers supplied with cellular phones in a single-MRP composite pack are separately identifiable accessories taxable under the residual entry. Toner and cartridges are consumable goods, rather than computer peripherals or qualifying parts and accessories, and are likewise subject to residual taxation; the express exclusion from printing ink supports that treatment. Entry-tax set-off depends on actual VAT liability from sale or manufacture and sale, while closing stock does not generate set-off for that year. D-IX discrepancies require proof of actual suppression or misuse. Interest must be recomputed after fresh determination of remanded factual claims, and procedural objections require proof of actual prejudice. Case-Laws VAT / Sales Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800924