2026-VIL-936-ALH
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VAT High Court Cases

UP VAT Act, 2008 - Classification of mobile battery and charger - Applicability of concessional tax rate – Revisionist-assessee was engaged in trading of mobile phone accessories including mobile batteries chargers power banks and data cards during assessment year 2015-16 - Assessing Authority levied tax at 12% rate treating goods as unclassified items - Revisionist contended that mobile battery and charger are parts of mobile phone and fall under Entry No.28 of Schedule II-B of UP VAT Act 2008 and are liable to tax at rate of 5% - Whether mobile battery and charger sold individually without being sold as composite package with mobile phone sets qualify for concessional tax rate under Schedule II-B Entry No.28 - HELD - The items sold by the revisionists were individual items, namely, data cards, mobile phone accessories, battery chargers, and power banks, and not mobile phones sold along with batteries and mobile chargers as a composite package - The benefit of concessional tax rate of 5% applicable to mobile phone sets sold along with batteries and chargers is available only when such goods are sold as composite package comprising mobile phone together with battery and charger and value of such sets does not exceed prescribed limit – The items sold by Revisionist are not covered under any specific entry of Schedule and are rightly treated as unclassified items attracting residuary tax rate. The judgment in Samsung Electronics case relied upon by Revisionist is of no assistance as goods in that case were sold as composite package containing mobile phone battery and charger whereas in present case Revisionist admitted that items were sold separately. No case has been made out by Revisionist to establish entitlement to concessional tax rate applicable only to composite packages – The revisions are dismissed
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