Karnataka High Court
M/S Abm Tele Mobiles India Pvt Ltd vs The Assistant Commissioner Of ... on 14 November, 2016
Author: Vineet Kothari
Bench: Vineet Kothari
1/20
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
Dated this the 14th day of November, 2016
Before
THE HON'BLE DR JUSTICE VINEET KOTHARI
Writ Petition Nos.27612-27623/2016
C/w
Writ Petition Nos.27801-812/2016, Writ Petition Nos.29144-
155/2016, Writ Petition Nos.29156-167/2016, Writ Petition
Nos.29957-968/2016, Writ Petition No.35171/2016, Writ
Petition No.35174/2016, Writ Petition Nos.37347/2016 &
40689-699/2016, Writ Petition Nos.39954-958/2016, Writ
Petition Nos.43323/2016 & 47719-729/2016, Writ Petition
Nos.43324/2016 & 47428-438/2016, Writ Petition
Nos.47129/2016 & 49131-141/2016, Writ Petition
Nos.47130/2016 & 49142-152/2016 (T-RES)
Writ Petition Nos.27612-27623/2016
Between
M/s. ABM Tele Mobiles India Pvt. Ltd.,
A Company incorporated under the
Companies Act, 1956, Having its Office at No.7 and 8
South End Road, Seshadripuram,
Bangalore - 560 020, Represented by its Director
Mr. Mohammed Ameen,
S/o Mr. Abu Baker Mohammd
Aged About 35 years. ... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
2/20
And
1. The Assistant Commissioner of Commercial Taxes
Audit - 4.1, DVO-4, 4th Floor, Room No.403
VTK-2, Koramangala, Bengaluru-560 047.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the impugned order
passed by the R-1 u/S 39(2) of the KVAT Act, R.W. Sec.36(1) and
Sec.72(2) of the KVAT Act, dated 12.4.2016 for the Assessment
Period April 2011 to March 2012 and the consequential demand
notice issued by the R-1 in VAT form 180 dated 12.4.2016 for the
Assessment period April 2011 to March 2012 i.e., Annexure-F & F1
respectively.
Writ Petition Nos.27801-812/2016
Between
M/s. Global Tech Solutions
A Proprietary concern
Having its Office at No.54/2
Central Street, off 8th Cross
Kumara Park, Bangalore-560020
Represented by its Manager
Mr. Shivaprakash G S/o Mr. K. Gopalan
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
3/20
Aged About 46 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Assistant Commissioner of Commercial Taxes
(Audit & Recovery) - 1.8, DVO-1, 3rd Floor
TTMC, BMTC Bus Stand Building
Yeshwanthapur, Bengaluru-560 022.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the impugned notices
issued by the R-1 u/S.69/1 & 69(2) R.W. Section 39(1) of the KVAT
Act, for the Tax period 2010-11 dated 2.2.2016 and 6.4.2016 i.e.,
Annexure-F & F1 respectively.
Writ Petition Nos.29144-155/2016
Between
M/s. Myrachana Distributors Pvt. Ltd.,
A Company incorporated under the Companies Act, 1956
Having its Office at No.606, Cellar Floor and
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
4/20
Ground Floors, Veene Seshanna Road
K.R. Mohalla, Mysore-570024
Represented by its Director
Mr. Laxmilal Dak S/o Mr. Bhanwarlal Dark
Aged About 56 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Commercial Tax Officer
(Internal Audit & Investigation) - 1
Sheshadri Iyer Bhavan
Diwan Road, Mysore-560024.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the impugned notices
issued by the R-1 u/S.39(1), 36(1) & 72(2) of the KVAT Act Rules,
for the Tax period 2010-11 dated 3.5.2016 i.e., Annex-
respectively.
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
5/20
Writ Petition Nos.29156-167/2016
Between
M/s. Narendra Agencies
A Proprietary concern
Having its Office at No.17
Sunkalpet Main Road
Bangalore-560002
Represented by its Proprietor
Mr. Ashok Kumar S/o Mr. Pukhraj
Aged About 53 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Assistant Commissioner of Commercial Taxes
(Audit & Recovery) - 1.8, DVO-1, 3rd Floor
TTMC, BMTC Bus Stand Building
Yeshwanthapur, Bangalore-560022.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the impugned notice
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
6/20
issued by the R-1 u/S.39 of the KVAT Act, for the Tax period 2012-
13 dated 6.4.2016 i.e., Annex-E.
Writ Petition Nos.29957-968/2016
Between
M/s. S & S Co.,
Having its Office at Aikon, No.693
Cellar Floor, Vishwamanava Double Road
Saraswathipuram, Mysore-570009
Represented by its Proprietor
Mr. B.C. Satish Kumar
S/o Mr. B.E. Chandrashekar
Aged About 44 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Assistant Commissioner of Commercial Taxes
(Audit) - 4, Sheshadri Iyer Bhavan
Diwan Road, Mysore-570024.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
7/20
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the impugned order
passed by R-1 u/S 39(1), 36 and 72(2) of the KVAT Act, R.W. rule
46 of the KVAT Rules, dated 29.4.2016 for the assessment period
April 2010 to March 2011 and the consequential demand notice
issued by R-1 in VAT form 180, dated 7.5.2016 for the assessment
period April 2010 to March 2011 i.e., Annex-C and C1.
Writ Petition No.35171/2016
Between
M/s. Pinnacle Solutions
Partnership firm
Having its Office at
Synergy House 27, 17th Cross
M.C. Layout, Vijayanagar
Bengaluru - 560040
Represented by its Partner
Mr. Kishore Kumar N
S/o Nagaraj K
Aged About 37 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Deputy Commissioner of Commercial Taxes
(Audit - 2.4), Room No.606, 6th Floor
VTK-2, 'B'-Block, 80 Feet Road
Near National Games Complex
Koramangala, Bengaluru-560047.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
8/20
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
This Writ Petition is filed under Articles 226 and 227 of the
Constitution of India, praying to quash the impugned notices
issued by the R-1 u/S 39(1), 36, 37 & 72(1) of the KVAT Act, dated
16.5.2016 relevant to the Tax Period 2010-11 i.e., Annexure-C
respectively.
Writ Petition No.35174/2016
Between
M/s. Vijayalakshmi Enterprises
A Proprietary concern
1st Floor, Sri. Lakshmi Venkateshwara Nilaya
4th Cross, Vinayakanagara, Hoskote
Bangalore Rural Dist - 562114.
Represented by its Proprietor
Mr. H.S. Anil Kumar
S/o H.M. Srinivasa Shetty
Aged About 35 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Deputy Commissioner of Commercial Taxes
(Audit - 5.5), VAT Division-5, 5th Floor, VTK-2
Koramangala, Bengaluru-560047.
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
9/20
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
This Writ Petition is filed under Articles 226 and 227 of the
Constitution of India, praying to quash the proposition notice
issued by the R-1 u/S.39(1), 36(1) and 72(2) of the KVAT Act 2003
for the tax period 2010-11 dated 7.5.2016 vide Annex-D.
Writ Petition Nos.37347/2016 & 40689-699/2016
Between
M/s. Gupta's Shoppe
A Proprietorship Concern
Having its office at No.19
Murugarajendra Complex
Janatha Bazar Road
Near KEB Circle, Davanagere-577002.
Represented by its Proprietrix
Mrs. Deepa S.P.
W/o Prashanth Gupta S.K.
Aged About 40 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
10/20
And
1. The Assistant Commissioner of Commercial Taxes
(Audit - 3), Janatha Bazar Road
Davangere-577002.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the proposition notices
issued by the R-1 u/S.39(1) R.W. Sec.36 and 72(2) of the KVAT,
ACT, 2003, R.W. Rule 46 of the KVAT Rules, 2005 for the tax
period 2011-12, dated 17.6.2016, i.e., Annex-C.
Writ Petition Nos.39954-958/2016
Between
M/s. Global Tech Solutions
A Proprietary Concern
Having its Office at No.54/2
Central Street, off 8th Cross
Kumara Park, Bangalore-560020.
Represented by its Manager
Mr.Shivaprakash G
S/o Mr. K. Gopalan
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
11/20
Aged About 46 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Deputy Commissioner of Commercial Taxes
(Audit - 1.3), VAT Division-1, 2nd Floor
TTMC, BMTC Bus Stand Building
Yeshwanthapur, Bangalore-560022.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the impugned notices
issued by the R-1 under Section 39(1) of the KVAT Act, for the tax
period 2012-13, 2013-14 & 2014-15 dated 9.6.2016 i.e.,
Annexure-D, D1 & D2 respectively.
Writ Petition Nos.43323/2016 & 47719-729/2016
Between
M/s. Bharthis Distributors
A Partnership firm
Having its Office at No.18/103
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
12/20
3rd Floor, 9th Main, 4th Block
Jayanagara, Bangalore-560011.
Represented by its Partner
Mr. S.V. Babu
S/o Tippu Sahed
Aged About 42 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Assistant Commissioner of Commercial Taxes
(Audit )-3.7, DVO-3, TTMC, B-Block
BMTC Building, 2nd Floor
Shantinagar, Bangalore-560027.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the proposition notice
issued by R-1 u/S.69(1), 72(2) and 36 of the KVAT Act, 2003, for
the tax period April 2011 to March 2012 dated 23.4.2016 i.e.,
Annex-D.
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
13/20
Writ Petition Nos.43324/2016 & 47428-438/2016
Between
M/s. Fairdeal Consumer Durables Private Limited
A Company incorporated under the Companies Act, 1956
Having its Office at No.60, 3rd Cross
Lalbagh Road, Bengaluru-560027
Represented by its Director
Mr. Devidasan S/o Kumaran Nair
Aged About 69 years.
... Petitioner
(By Mr. B.R. Renuka Prasad, for
Mr. Harish V.S. Advocate)
And
1. The Assistant Commissioner of Commercial Taxes
(Audit)-3.3, DVO-III, TTMC Block
BMTC Building, 2nd Floor
Shantinagar, Bangalore-560027.
2. The Commissioner of Commercial Taxes
State of Karnataka
Vanijya Terige Karyalaya
Gandhinagar, Bangalore - 560 009.
3. The State of Karnataka
Department of Finance
Vidhana Soudha
Ambedkar Veedhi
Bangalore - 560 001
Represented by its Principal Secretary.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Articles 226 and 227 of
the Constitution of India, praying to quash the impugned order
passed by the R-1 u/S.39(1) of the KVAT Act, read with Section 36
and 72(2) of the KVAT Act, 2003 dated 16.7.2016, for the
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
14/20
Assessment period April 2014 to March 2015 and the
consequential demand notice issued by the R-1 in VAT form 180,
dated 16.7.2016, for the Assessment period April 2014 to March
2015, i.e., Annex-D & E respectively.
Writ Petition Nos.47129/2016 & 49131-141/2016
Between
M/s. LG Electronics India Private Limited
No.914, Sri. Venkateshwara Complex
80 Ft. Road, Opp. Pizza Hut, Koramangala
6th Block, Bengaluru-560095
Represented by
K.R. Prahlada Raju (Accounts Manager)
... Petitioner
(By Mr. Syed M. Peeran, Advocate)
And
1. State of Karnataka
Through its Principal Secretary
Finance Department
Vidhana Soudha, Bangalore-560001.
2. The Commissioner of Commercial Taxes
"Vanijya Therige Karyalaya"
Gandhinagar, Bangalore-560009.
3. Deputy Commissioner of Commercial Taxes
Audit-4.6, DVO-04, Bangalore-560047.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Article 226 of the
Constitution of India, praying to hold that, mobile charges sold
along with mobile phones are classifiable under entry 53 of
Schedule III to the K-VAT Act.
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
15/20
Writ Petition Nos.47130/2016 & 49142-152/2016
Between
M/s. LG Electronics India Private Limited
No.914, Sri. Venkateshwara Complex
80 Ft. Road, Opp. Pizza Hut, Koramangala
6th Block, Bengaluru-560095
Represented by
K.R. Prahlada Raju (Accounts Manager)
... Petitioner
(By Mr. Syed M. Peeran, Advocate)
And
4. State of Karnataka
Through its Principal Secretary
Finance Department
Vidhana Soudha, Bangalore-560001.
5. The Commissioner of Commercial Taxes
"Vanijya Therige Karyalaya"
Gandhinagar, Bangalore-560009.
6. Deputy Commissioner of Commercial Taxes
Audit-4.6, DVO-04, Bangalore-560047.
... Respondents
(By Mr. T.K. Vedamurthy, AGA)
These Writ Petitions are filed under Article 226 of the
Constitution of India, praying to hold that, mobile chargers sold
along with Mobile Phones are classifiable under Entry 53 of
Schedule III to the KVAT Act.
These Writ Petitions coming on for Preliminary Hearing in 'B'
Group, this day, the Court made the following:
Date of Order 14-11-2016 W.P.Nos.27612-623/2016
and Connected matters
M/s. ABM Tele Mobiles India Pvt. Ltd., Vs.
The Assistant Commissioner of Commercial Taxes and Ors.
16/20
ORDER
Mr. B.R. Renuka Prasad, for Mr. Harish V.S. and Mr. Syed M. Peeran, Advocates for Petitioners Mr. T.K. Vedamurthy, AGA Respondents.
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 -versus- Nokia India Private Limited (2015)77 VST 427(SC).
2. This Court at paragraph 3 held as under:
"3. The main question involved in the present case is also about the rate of tax applicable under the Date of Order 14-11-2016 W.P.Nos.27612-623/2016 and Connected matters M/s. ABM Tele Mobiles India Pvt. Ltd., Vs. The Assistant Commissioner of Commercial Taxes and Ors.
17/20Karnataka Value Added Tax Ac, 2003, on the sale of mobile battery chargers, which are sold in the same package as the mobile phones and separately also. As far as this issue is concerned, that is no longer res integra, as the same has been decided by the Hon'ble Supreme Court in the case of State of Punjab and others -versus- Nokia India Private Limited (2015) 77 VST 427 (SC), which was quoted in the revised proposition notice itself by the respondent-Assessing Authority and the same is again quoted herein below for ready reference;
" If the charger was a part of cell phone, then cell phone could not have been operated without using the battery charger. But in reality, it is not required at the time of operation. Further, the battery in the cell phone can be charged directly from the other means also like laptop without employing the batter charger, implying thereby, that it is nothing but an accessory to the mobile phone. Further, as per the information available on the website of Nokia, the Company has invariably put the mobile battery charger in the category of an accessory which means that in the common parlance also, the mobile battery charger is understood as an accessory. It has also been noticed that, a Nokia make battery charger is compatible to many models of Nokia mobile phones and also many models of Nokia make battery chargers which are compatible to a Date of Order 14-11-2016 W.P.Nos.27612-623/2016 and Connected matters M/s. ABM Tele Mobiles India Pvt. Ltd., Vs. The Assistant Commissioner of Commercial Taxes and Ors.18/20
particular model of Nokia mobile phone, imparting various levels of effectiveness and convenience to the users .... and " .... The mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone. We further hold that the battery charger cannot be held to be composite part of the cell phone but is an independent product which can be sold separately, without selling the cell phone." (emphasis supplied)
3. 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, 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.
Date of Order 14-11-2016 W.P.Nos.27612-623/2016 and Connected matters M/s. ABM Tele Mobiles India Pvt. Ltd., Vs. The Assistant Commissioner of Commercial Taxes and Ors.19/20
4. 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.
5. The said binding precedent from the Apex Court is binding on all Courts/authorities in the Country. It is not based only on particular entry for tax rate under any particular State. Therefore, this Court is not inclined to entertain this contention of the assessee. The other issues of assessment have already been left open to be raised before the appellate authorities under the Act, as the petitioner has an alternative remedy against the impugned assessment orders and therefore they have been left free to agitate those points before such appellate authorities.
Date of Order 14-11-2016 W.P.Nos.27612-623/2016 and Connected matters M/s. ABM Tele Mobiles India Pvt. Ltd., Vs. The Assistant Commissioner of Commercial Taxes and Ors.20/20
In view of this, the present writ petitions are dismissed.
No Costs.
Sd/-
JUDGE BMV*