Sandeep Bulk Carriers vs State of Uttar Pradesh and Ors.
Wrongs committed by government officers or employees-Undertakings of State Government and Central Government to remedy such wrongs-The State Government had given an undertaking to the effect that it was considering to issue a government order to provide remedy including compensati [LexDoc Id : 476621]
State of Punjab and Ors. vs Nokia India (P) Ltd.
Tax liability: Cell phone charger-Battery in cell phone capable of charging through other means, Battery charger not a part of cell phone-Mobile or cell phone charger was an accessory to cell phone and was not a part thereof. Thus, battery charger could not be held to be a composite part [LexDoc Id : 476026]
SC
2014
State of Punjab and Ors. vs Nokia India (P) Ltd.
Taxability of Battery Charger: Battery Charger to be treated as a part of cell phone-Concessional rate of tax on Battery charger-Assessing Authority held battery charger as a separate item which was liable to be taxed at general rate i.e. 12.5% and not at concessional rate appli [LexDoc Id : 474632]