M.N. Bhandari, J. - (1.) By this bunch of writ petitions, a challenge is made to the Notices under Sections 25, 26, 55 and 61 of the Rajasthan Value Added Tax, 2003 (for short "the Act of 2003") apart from assessment order passed thereupon in few cases.
(2.) The petitioners are mobile and laptop companies or traders therein, who were assessed in majority of cases under Section 23 of the Act of 2003. The respondents, thereupon, issued notices under Sections 25, 55 and 61 of the Act of 2003 in some cases and, in remaining cases, notice under Sections 26, 55 and 61 of the Act of 2003. The petitioners contested the notices before the Assessing Authority in few cases and others filed writ petitions to challenge the notice but, in absence of interim order, assessment order was passed and has been challenged by amending the writ petition/s. The challenge to the notice under Sections 25 and 26 read with Sections 55 and 61 of the Act of 2003 and order of assessment has been made on various grounds.
(3.) Learned counsel for the petitioners submitted that the notices under Sections 25 or 26 read with Sections 55 and 61 of the Act of 2003 were given precisely in reference to the judgment of the Apex Court in the case of State of Punjab & Ors. Vs. Nokia India Private Limited, 2014 16 SCC 410, wherein, it was held that a battery charger is taxed separately. It is for the period prior to the judgment dated 17th December, 2014 in the case supra. The State of Rajasthan, subsequently, amended the Entry No. 65 w.e.f. 06th March, 2013, by which, accessories are made part of mobile phones thus, subsequent to the amendment, tax on accessories is charged at the same rate. It is stated that mobile phones are sold in single retail package containing mobile phone, battery and battery charger. The sale of composite pack is on single rate and, accordingly, tax was paid for the composite pack. The self assessment was made by the petitioner companies for composite pack at the rate tax provided for the mobile phones as no separate rate was provided for battery and chargers except when battery and chargers are to be sold separately. The respondents made assessment on composite pack but, now, impugned notices have been issued in reference to the judgment of the Apex Court in the case of Nokia India Private Limited . The judgment in the said case was given with consent of the parties and thus should not have been applied for a notice under Sections 25 or 26 of the Act of 2003.;