Mobile sold with charger with single MRP cannot be assessed separately

M/s. Samsung (India) Electronics Pvt. Ltd. Vs. Commissioner of Commercial Taxes (Allahabad High Court) Admittedly, the mobile phone and charger are sold as part of a composite package. The primary intent of the contract appears to be the sale of the mobile phone and the supply of the charger at best collateral or connected to the sale of the mobile phone. The predominant and paramount intent of the transaction must be recognised to be the sale of the mobile phone. In the case of transactions of the commodity in question, the Court must also bear in mind that a charger can possibly be purchased...