Case Law Details
Case Name : M/S Samsung (India) Electronics Pvt. Ltd. Vs. Commissioner Of Commercial Taxes (Allahabad High Court)
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All High Courts Allahabad High Court
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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 i
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