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TMI Blog2016 (12) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... : Sri Atul K Alur, Advocate For the Respondent : Sri V Sreenidhi, AGA ORDER 1. The present writ petitions are directed against the reassessment order passed by the Assistant Commissioner of Commercial Taxes for the period April 2014 to March 2015 vide Annexure-J dated 25.08.2016 placed on record. 2. Learned counsel for the petitioner urged before the Court that there has been breach of princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Punjab and others -versus- Nokia India Private Limited (2015) 77 VST 427 (SC), which was quoted in the revised proposition notice itself by the respondent-Assessing Authority and the same is again quoted herein below for ready reference; " If the charger was a part of cell phone, then cell phone could not have been operated without using the battery charger. But in reality, it is not requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... users and " .... The mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone. We further hold that the battery charger cannot be held to be composite part of the cell phone but is an independent product which can be sold separately, without selling the cell phone." (emphasis supplied) 4. In view of the aforesaid and in view of the fact that the petitioner-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent-Assessing Authority, as the petitioner-assessee had charged and collected the tax only at the rate of 5.5% on the sale of mobile battery chargers. 6. Except the aforesaid issue of rate of tax, the petitioner-assessee is relegated to the Appellate forum and if, such an appeal is filed by the petitioner-assessee within a period of four weeks from today, the Appellate Authority sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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