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2019 (1) TMI 769 - HC - VAT and Sales TaxRate of tax - mobile charger sold along with the phone - composite unit or separate entity - notification bearing No.FD 40 CSL 2005 (III) dated 31.03.2015 - Punjab Value Added Tax Act, 2005 - Whether the Mobile Phone Charger whether sold as a composite product along with the phone or separately post 01.04.2015 can be charged at a rate higher than 5.5%? - Held that:- The order impugned suffers from non-application of mind. The respondent No.1 cannot adjudicate with regard to the issue as to whether the State Government is entitled to reduce the rate of tax. The variation of the tax rates being within the domain of the State Government, respondent No.1 erred in not confirming his actions to the notification. The impugned order at Annexure-C insofar as it relates to levying tax on mobile charges at 14.5% is set aside and the matter is remitted back to the Authority for re-assessment in the light of the notification bearing No.FD 40 CSL 2005 (III) dated 31.03.2015 - petition allowed by way of remand.
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