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, then, charger cannot be taxed separately under Uttar Pradesh Value Added Tax Act, 2007 [UP VAT] since there is only one MRP.
Facts- Vide the present appeal it is mainly contesting that when a cell phone is sold along with a charger, there is only one Maximum Retail Price (MRP) stated on the packaging and therefore, Entry 28 has to be read in the context of the said facts.
Conclusion- Held that we have considered the arguments advanced at the bar, in light of the judgment of this Court in Nokia India Private Limited’s case (supra) and in light of the detailed discussion made by the High Court distinguishing the aforesaid judgment. We do not find any reason to interfere with the impugned order. Hence, the Special Leave Petitions are dismissed.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
SLP (C) NO(S).34086/2015 AND OTHER CONNECTED MATTERS:
List on 05.03.2025 to be heard immediately after the fresh cases are heard.
SLP(C) NO. 26270-26273 OF 2019 (Item 11.3):
We have heard Mr. Yogendra Aldak, learned counsel for the petitioner(s) and Dr. Manish Singhvi, learned senior counsel for the respondent(s)-State and others.
