Case Law Details
Case Name : State of Punjab & ORS. Vs Nokia Pvt. Ltd (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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CA Sumit Grover
Hon’ble Supreme Court has delivered a landmark verdict in the matter of STATE OF PUNJAB & ORS. v. NOKIA INDIA PVT. LTD. & pronounced that the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone.
Brief facts of the case:
The matter pertains to the Punjab VAT Act, 2005 wherein the cellular telephones at allowed to be taxed at a concessional rate. M/s Nokia India Pvt. Ltd. deals in selling of mobile phones and mobile chargers. It paid concessional tax on chargers as well. The Assessing Authority held that the mobile chargers ar...
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Shashank@ Right point you have pointed out., now they should clear that whether charger and battery’s cost shall include in cost of mobile or not??
So, that means we will not receive charger in mobile packet when we purchased. So, this will be additional cost to customer and need to buy separately. can mobile price get lower as cost of charger removed.