SONY INDIA PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The controversy in the present cases is squarely covered by the decision of this Court rendered in the recent past on 10/11/2016 in the case of M/s. LAVA INTERNATIONAL LIMITED Vs. STATE OF KARNATAKA AND OTHERS in Writ Petition Nos.55790-801/2016 (T-RES), upholding the separate rate of tax on the 'Mobile Battery Chargers' (MBC) sold along with the Mobile phones itself, under the provisions of the Karnataka Value Added Tax Act, 2003, ('KVAT Act, 2003' for short), following the Supreme Court decision in the case of State of Punjab and others vs. Nokia India Private Limited, 2015 77 VST 427 (SC). This Court at paragraph 3 held as under:

(2.) The learned counsel for the petitioner further sought to still raise a contention that the entry under the Punjab Act was different from the KVAT Act, 2003, Date of Order 29.11.2016 W.P.Nos.60530/2016 and here since entry in question is adopted from Central Excise law, therefore, according to the Rules of interpretation under Excise Law, the Mobile Battery Chargers (MBC) sold along with the Mobile phones, in one retail package should be treated as taxable at the same rate as the Mobile phone itself under the Third Schedule to the KVAT Act, 2003, at the rate of 4% only.

(3.) This contention does not appear to be sound as the ratio of the Hon'ble Supreme Court decisions cited above in the case of Nokia India Pvt.Ltd. is very clear that the Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately irrespective of their packing in the common package with Mobile phones.