Supreme Court of India
State of Punjab & Ors. v. Nokia India Pvt. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the aforesaid facts, we find that the Assessing Authority, Appellate Authority and the Tribunal rightly held that the mobile/cell phone charger is an accessory to cell phone and H 340 SUPREME COURT REPORTS [2014] ·11 S.C.R .• A is not a part of the cell phone.
Judgment, page 9
From the headnote
Punjab Value Added Tax Act, 2005: Schedule ' 'Entry 60(6)(g) - Cell Phone Battery Charger sold along with Cell c Phone - Applicability of concessional rate of tax on the battery charger as applicable to cell phones and parts thereof - Held: Battery Charger is not a part of mobile/cell phone - It is nothing but an accessory to the mobile phone - In common parlance also, the mobile battery charger is understood as an accessory - Merely, making a composite package of cell phone charger would not make it composite good for the purpose of interpretation of the provisions - Battery Charger cannot
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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