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2023 (12) TMI 518 - SCH - VAT and Sales TaxClassification of goods - rate of tax - mobile phone chargers sold along with mobile phone in a composite pack - it was held by High Court that question answered in favour of the assessee and against the Revenue holding that definition contained in the Notification issued under the KVAT Act includes the Charger which is sold along with the mobile phone in one set and accordingly taxable at 5%. HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petitions are, accordingly, dismissed.
Title: Supreme Court Judgment - Dismissal of Special Leave Petitions
Judges: HON'BLE MR. JUSTICE ABHAY S. OKA And HON'BLE MR. JUSTICE PANKAJ MITHAL Petitioner's Counsel: Ms. Anu Sura, Mr. Sameer Jain, Mr. Soayib Qureshi, Mr. Nishanth Patil, Mr. V.N. Raghupathy, Mr. Manendra Pal Gupta, Mr. Ayush P. Shah, Mr. Vignesh Adithiya S Respondent's Counsel: Mr. Rahul Jain, Mr. Kamal Sawhney, Mr. Krishna Rao, Mr. Deepak Thackur, Ms. Aakansha Wadhwani, Mr. Sameer Jain, Ms. Anu Sura, Mr. Soayib Qureshi Decision: Special Leave Petitions dismissed under Article 136 of the Constitution of India. Delay condoned. Pending application, if any, disposed of.
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