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 emphasized that the charger should not be treated as a separate accessory subject to a higher tax rate, thereby rejecting the Assessing Authority's imposition of additional tax and penalties. The judgment clarified the interpretation of 'composite package' under the Act, reinforcing the principle that items sold together should be taxed uniformly.