STATE OF PUNJAB Vs. NOKIA INDIA PVT. LTD.

JUDGEMENT

(1.) Leave granted.

(2.) These appeals have been preferred by the appellants- State of Punjab and others against the impugned orders dated 17th November, 2010 passed by the High Court of Punjab and Haryana at Chandigarh. By the impugned orders the Division Bench of the High court allowed the appeals preferred by the respondent-assessee, and held that cell phone battery charger is sold as composite package along with cell phone, and hence said charger cannot be excluded from the Entry for concessional rate of tax which applies to cell phones and parts thereof.

(3.) The factual matrix of the case is as follows: