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2016 (12) TMI 60 - KARNATAKA HIGH COURT

2016 (12) TMI 60 - KARNATAKA HIGH COURT - TMI - Breach of principles of natural justice - the revised proposition notice was given by the respondent-Assessing Authority only on 19.08.2016 and even though the officer concerned was under transfer, he passed the impugned reassessment order dated 25.08.2016 - the issues regarding sales returns etc. have not been properly appreciated by the respondent-Assessing Authority - Held that: - the petitioner-assessee has an effective alternative remedy of ap .....

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the present case, it is rightly charged at 14.5% and the difference of tax at 9% was demanded 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. - Except the aforesaid issue of rate of tax, the petitioner-assessee is relegated to the Appellate forum - appeal disposed off. - Writ Petition Nos. 55790-801/2016 (T-RES) - Dated:- 10-11-2016 - Vineet Kothari, J. For the Petitioner : S .....

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-Assessing Authority only on 19.08.2016 and even though the officer concerned was under transfer, he passed the impugned reassessment order dated 25.08.2016. He also submitted that the issues regarding sales returns etc. have not been properly appreciated by the respondent-Assessing Authority. 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 p .....

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t have been operated without using the battery charger. But in reality, it is not required at the time of operation. Further, the battery in the cell phone can be charged directly from the 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 .....

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