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2016 (11) TMI 1198 - KARNATAKA HIGH COURT

2016 (11) TMI 1198 - KARNATAKA HIGH COURT - TMI - Taxability - 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 .....

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t, 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. - Writ Petition Nos.27612-27623/2016 - Dated:- 14-11-2016 - Vineet Kothari, J. Writ Petition Nos.27612-27623/2016 C/w Writ Petition Nos.27801-812/2016, Writ Petition Nos.29144- 155/2016, Writ Petition Nos.29156-167/2016, Writ Petition Nos.29957-968/2016, Writ Petition No.35171/2016, Writ Petiti .....

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jayalakshmi Enterprises, M/s. Gupta s Shoppe, M/s. Global Tech Solutions , M/s. Bharthis Distributors , M/s. Fairdeal Consumer Durables Private Limited, M/s. LG Electronics India Private Limited Versus The Assistant Commissioner of Commercial Taxes Audit, The Commissioner of Commercial Taxes, The State of Karnataka For the Petitioner : Mr. B.R. Renuka Prasad, for Mr. Harish V.S. and Mr. Syed M. Peeran For the Respondent : Mr. T.K. Vedamurthy, AGA ORDER 1. The controversy in the present cases is .....

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rs -versus- Nokia India Private Limited (2015)77 VST 427(SC). 2. This Court at paragraph 3 held as under: 3. The main question involved in the present case is also about the rate of tax applicable under the Karnataka Value Added Tax Ac, 2003, on the sale of mobile battery chargers, which are sold in the same package as the mobile phones and separately also. As far as this issue is concerned, that is no longer res integra, as the same has been decided by the Hon ble Supreme Court in the case of S .....

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other means also like laptop without employing the batter charger, implying thereby, that it is nothing but an accessory to the mobile phone. Further, as per the information available on the website of Nokia, the Company has invariably put the mobile battery charger in the category of an accessory which means that in the common parlance also, the mobile battery charger is understood as an accessory. It has also been noticed that, a Nokia make battery charger is compatible to many models of Nokia .....

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