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 Max

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