Charger Not Taxable Separately When Sold With Phone Under Single MRP: SC

Naresh Kumar Gupta Vs State of Punjab & Anr. (Supreme Court of India) Supreme Court held that when a cell phone is sold along with a charger there is only one Maximum Retail Price and hence charger cannot be taxed separately under Uttar Pradesh Value Added Tax Act, 2007 [UP VAT Act]. Facts- The issue involved herein is taxability of charger of the cell phone under Entry 28 Part B of Schedule II under Uttar Pradesh Value Added Tax Act, 2007. Conclusion- Held that when a cell phone is sold along with a charger, there is only one Maximum Retail Price (MRP) stated on the packaging and therefor...