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2016 (11) TMI 1198 - KARNATAKA HIGH COURTTaxability - separate rate of tax on the ‘Mobile Battery Chargers’ (MBC) sold along with the Mobile phones itself - KVAT Act, 2003 - Held that: - reliance placed on the decision of the case of case of State of Punjab and others –versus- Nokia India Private Limited [2014 (12) TMI 836 - SUPREME COURT] where it was held that the Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately irrespective of their packing in the common package with Mobile phones - The said binding precedent from the Apex Court is binding on all Courts/authorities in the Country. It is not based only on particular entry for tax rate under any particular State. Therefore, this Court is not inclined to entertain this contention of the assessee. The other issues of assessment have already been left open to be raised before the appellate authorities under the Act, as the petitioner has an alternative remedy against the impugned assessment orders and therefore they have been left free to agitate those points before such appellate authorities - petition dismissed.
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