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2010 (11) TMI 872 - HC - VAT and Sales TaxWhether battery charger sold in a package along with the cell phone without any extra charges is covered by entry of cell phone to which concessional rate of tax was applicable? Held that:- In the present case, the battery charger is sold as composite package along with cell phone. Compared to the value of the cell phone, value of the charger is insignificant. Cell phone cannot be used without the charger. On these undisputed facts, the charger cannot be excluded from the entry for concessional rate of tax which applies to cell phones and parts thereof. Accordingly, we answer the question in favour of the assessee and against the Revenue. The appeal is allowed.
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