9911796707
TMI Blog2016 (11) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) M/s. ABM Tele Mobiles India Pvt. Ltd., M/s. Global Tech Solutions , M/s. Myrachana Distributors Pvt. Ltd., M/s. Narendra Agencies , M/s. S & S Co. , M/s. Pinnacle Solutions , M/s. Vijayalakshmi Enterprises, M/s. Gupta's Shoppe, M/s. Global Tech Solutions , M/s. Bharthis Distributors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 parlan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In view of this, the present writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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