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2016 (11) TMI 1537 - HC - VAT and Sales TaxRate of tax - mobile battery chargers (MBC) sold along with the mobile phones itself - KVAT Act - Held that: - the issue is decided in the case of Lava International Limited v. State of Karnataka [2016 (12) TMI 60 - KARNATAKA HIGH COURT], where it was held that the mobile battery chargers have been held to be only the accessories of mobile phones and they cannot be treated as part of the mobile phones itself. It will definitely attract a separate rate of tax as in the present case, it is rightly charged at 14.5% - petition dismissed - decided against petitioner.
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