2016 (11) TMI 1198

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....tition Nos.27612-27623/2016 C/w Writ Petition Nos.27801-812/2016, Writ Petition Nos.29144- 155/2016, Writ Petition Nos.29156-167/2016, Writ Petition Nos.29957-968/2016, Writ Petition No.35171/2016, Writ Petition No.35174/2016, Writ Petition Nos.37347/2016 & 40689-699/2016, Writ Petition Nos.39954-958/2016, Writ Petition Nos.43323/2016 & 47719-729/2016, Writ Petition Nos.43324/2016 & 47428-438/2016, Writ Petition Nos.47129/2016 & 49131-141/2016, Writ Petition Nos.47130/2016 & 49142-152/2016 (T-RES) M/s. ABM Tele Mobiles India Pvt. Ltd., M/s. Global Tech Solutions , M/s. Myrachana Distributors Pvt. Ltd., M/s. Narendra Agencies , M/s. S & S Co. , M/s. Pinnacle Solutions , M/s. Vijayalakshmi Enterprises, M/s. Gupta's Shoppe, M/s. Global Tech....

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.... Nokia India Private Limited (2015) 77 VST 427 (SC), which was quoted in the revised proposition notice itself by the respondent-Assessing Authority and the same is again quoted herein below for ready reference; " If the charger was a part of cell phone, then cell phone could not have been operated without using the battery charger. But in reality, it is not required at the time of operation. Further, the battery in the cell phone can be charged directly from the other means also like laptop without employing the batter charger, implying thereby, that it is nothing but an accessory to the mobile phone. Further, as per the information available on the website of Nokia, the Company has invariably put the mobile battery charger in the....