Commnr. Sales Tax, U.P vs M/S Nikhil Khandsari Udyog

The Supreme Court upheld the High Court's decision that a cell phone battery charger sold as part of a composite package with a cell phone is entitled to the same concessional tax rate applicable to cell phones under the Punjab Value Added Tax Act, 2005. The Court clarified that since the charger is an integral part of the cell phone package, it cannot be taxed separately at a higher rate. The ruling emphasized the interpretation of 'accessories' under the Act, affirming the High Court's order to set aside the Assessing Authority's demand for differential tax.