State Of Punjab & Ors vs Nokia India Pvt Ltd

The Supreme Court upheld the High Court's decision that battery chargers sold with cell phones are part of a composite package, thus qualifying for the concessional tax rate under Entry No. 60 of Schedule 'B' of the Punjab Value Added Tax Act, 2005. The Court emphasized that the battery charger should not be treated as a separate taxable item but as an accessory to the main product, the cell phone. Consequently, the demand for differential tax raised by the Assessing Authority was set aside.