2023 (2) TMI 1231

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..... in a composite pack - whether attracts tax at the same rate as applicable to mobile phone only and it cannot be taxed at higher rate separately? - HELD THAT:- This Court has considered the above question in STRP No.8/2022 connected matters [ 2023 (2) TMI 1228 - KARNATAKA HIGH COURT] and answered the question in favour of the assessee and against the Revenue holding that definition contained .....

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..... tained in the Notification issued under the KVAT Act Karnataka Value Added Tax Act, 2003 includes the Charger which is sold along with the mobile phone in one set and accordingly taxable at 5%. 3. For the reasons recorded in STRP No.8/2022 and connected matters, this revision petition fails. Hence, the following : ORDER (i) Revision petition is dismissed; and (ii) The question .....

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