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JUDGMENT

1

REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS. 11486-11487 OF 2014

(Arising out of SLP (C) Nos.30398-30399 of 2011)

STATE OF PUNJAB & ORS.

... APPELLANTS

VERSUS

NOKIA INDIA PVT. LTD.

... RESPONDENT

J U D G M E N T

Sudhansu Jyoti Mukhopadhaya, J.

Leave granted.

2.

These appeals have been preferred by the appellants-

State of Punjab and others against the impugned orders dated 17^th

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:

The respondent-M/s. Nokia India Pvt. Ltd. (hereinafter

referred to as the “Company”) is a dealer registered under the

Punjab Value Added Tax Act, 2005 (hereinafter referred to as the

“Act”) in the District Mohali and is doin