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TMI Blog2016 (12) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner-assessee has an effective alternative remedy of appeal against the impugned reassessment order passed by the respondent-Assessing Authority, these writ petitions are not maintainable and the petitioner-assessee deserves to be relegated back to the Appellate Authority. Applicability of rate of tax on chargers is concerned - Held that: - the mobile battery chargers have been held to be only the accessories of mobile phones and they cannot be treated as part of the mobile phones itself. It will definitely attract a separate rate of tax as in the present case, it is rightly charged at 14.5% and the difference of tax at 9% was demanded by the respondent-Assessing Authority, as the petitioner-assessee had charged and collected the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, it is rightly charged at 14.5% and the difference of tax at 9% was demanded by the respondent-Assessing Authority, as the petitioner-assessee had charged and collected the tax only at the rate of 5.5% on the sale of mobile battery chargers.
6. Except the aforesaid issue of rate of tax, the petitioner-assessee is relegated to the Appellate forum and if, such an appeal is filed by the petitioner-assessee within a period of four weeks from today, the Appellate Authority shall decide the same on merits, without raising any objection as to the question of limitation and on the basis of the material evidence to be produced before it, in accordance with law.
Accordingly, the writ petitions are disposed of. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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