2016 (12) TMI 60

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....t Kothari, J. For the Petitioner : Sri Atul K Alur, Advocate For the Respondent : Sri V Sreenidhi, AGA ORDER 1. The present writ petitions are directed against the reassessment order passed by the Assistant Commissioner of Commercial Taxes for the period April 2014 to March 2015 vide Annexure-J dated 25.08.2016 placed on record. 2. Learned counsel for the petitioner urged before the....

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.... the Hon'ble Supreme Court in the case of State of Punjab and others -versus- 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 ....

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....ious levels of effectiveness and convenience to the users and " .... The mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone. We further hold that the battery charger cannot be held to be composite part of the cell phone but is an independent product which can be sold separately, without selling the cell phone." (emphasis supplied) 4. In....

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.... rightly charged at 14.5% and the difference of tax at 9% was demanded by the respondent-Assessing Authority, as the petitioner-assessee had charged and collected the tax only at the rate of 5.5% on the sale of mobile battery chargers. 6. Except the aforesaid issue of rate of tax, the petitioner-assessee is relegated to the Appellate forum and if, such an appeal is filed by the petitioner-asses....