NEW DELHI: The Supreme Court of India recently ruled that mobile chargers, when sold as part of a composite package with mobile phones, cannot be taxed separately under the Uttar Pradesh Value Added Tax Act, 2008 (UP VAT Act). A Bench of Justices BV Nagarathna and Satish Chandra Sharma refused to interfere with the Allahabad High Court’s earlier decision, which had ruled in favor of tax assessees.
