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2016 (4) TMI 1311 - HIMACHAL PRADESH HIGH COURT
Rate of Tax - cell phone chargers, which were being sold along with cell phones in a single package - entry No. 60 (f) (vii) of Part-II A of Schedule A of the H.P. VAT Act, 2005 - Held that: - Identical issues relating to both of question of alternative remedy as also regarding levy of VAT @ 13.75% on the mobile chargers have already been considered by this Court in the case of M/s Samsung India Electronics Pvt. Ltd. Versus State of H.P. & ors. [2015 (6) TMI 1155 - HIMACHAL PRADESH HIGH COURT], wherein it was held that the writ petitioner has not only an alternative and efficacious, rather a proper remedy under the provisions of H.P. VAT Act, 2005 and therefore, the present petition is not maintainable - petition dismissed.