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2015 (12) TMI 239 - HC - VAT and Sales TaxRate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - Punjab Value Added Tax Act, 2005 (PVAT) - Held that:- issue has already been decided against the petitioner by the Apex Court in Nokia India Pvt. Limited's case (2014 (12) TMI 836 - SUPREME COURT) - petitioner was unable to distinguish the judgment passed by the Apex Court. Further, the issue with regard to the vires of Section 29(4) of the Act stands concluded against the petitioner by judgment of this court dated 7.8.2015 rendered in M/s Amrit Banaspati Company Limited's case (2015 (8) TMI 742 - PUNJAB AND HARYANA HIGH COURT). Mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone. No ground for interference is made out with the impugned order. Consequently, finding no merit in the petition - Decided against assessee.
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