SC: Mobile charger is an accessory of mobile phone and not its integral part; leviable to VAT at 12.5%

1 comments Thursday, December 25, 2014
Where assessee was selling mobile phone with battery charger in same packing, it did not charge any separate amount for battery charger from customers and was charging only for handset; battery charger was an accessory to cell phone and was not a part of it, thus, liable to VAT at general rate of 12.5 %.
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