2019 (1) TMI 769

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....K.P. Kumar, Sr. Adv. For Sri. Sandeep Huilgol, Adv.)   Respondents (By Sri. T.K. Vedamurthy, AGA)   ORDER Both these petitions are taken up together in view of the fact that the parties are the same and common facts and law arise for determination. 2. Heard Sri. K.P. Kumar, learned Senior counsel for the petitioner and learned AGA.   3. Though the petitioner has raise....

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....s liable to be taxed at the rate as specified under the Punjab Value Added Tax Act, 2005.   5. Learned Senior counsel would contend that the reliance by respondent No.1 on the ruling of the Hon'ble Apex Court rendered in the case stated supra is misplaced and is inapplicable to the facts in the instant case. He would further submit that the Government by notification dated 31.03.2015 in ex....

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....l.No.3 (3) one of the items in respect of which taxes are to be charged at the rate of 5.5.% is the Mobile Phone Charger, irrespective of the fact whether it is sold along with the Mobile Phone in sealed pack or otherwise. 6. If the notification dated 31.03.2015 and the Circular are read in conjunction, it is apparent that there is no doubt that the State Government has reduced and fixed the ra....

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.... The law is no more res-integra with regard to the fact that the officers of the Department are bound by the notification issued from time to time by the State Government and the Circulars emanating from the Department. 12. The reasoning at paragraph No.14(c) is unsustainable and the reliance on the ruling of the Hon'ble Apex Court in the case of State of Punjab is clearly misplaced. The respon....