Charger not to be taxed separately when it is sold with cell phone: 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, 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 tha

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