Yashwant Varma, J. - (1.) Heard Shri Tarun Gulati, learned counsel assisted by Shri Shashi Mathew and Nishant Misha for the revisionist and Shri A.C. Tripathi, learned standing counsel for the respondent.
(2.) The seminal issue which arises in this batch of revisions is whether a mobile charger when sold as part of a composite package comprising the said article as well as a mobile phone is liable to be taxed separately treating it to be an unclassified item under the provisions of the U.P. VAT Act 2008 (2008 Act). The issue itself has arisen consequent to the Department taking the position that the charger is liable to be taxed separately in light of the decision rendered by the Supreme Court in State of Punjab Vs. Nokia India Pvt Ltd, 2014 16 SCC 410. The principal questions of law as framed and upon which the rival submissions centered read thus: "A. Whether the Tribunal ought to have held that the entire composite set having a mobile phone and mobile charger having a single MRP was liable to assessed to a single classification under Entry No. 28 of Schedule-II, Part B of the Act? B. Whether the Tribunal erred in applying the judgment dated 17.12.2014 by the Hon'ble Supreme Court in the case of State of Punjab V. Nokia Private Limited to the Applicant's facts and circumstances and in view of the fact that Entry No.28 of Schedule-II, Part-B of the Act reads differently from the entry considered by the Hon'ble Supreme Court?"
(3.) The position in the different revisions would be evidenced from the following: JUDGEMENT_146_LAWS(ALL)1_2018_1.html;