The Karnataka High Court recently said that charger sold along with mobile phone cannot be differently taxed. The division bench of Justice PS Dinesh Kumar and Justice TG Shivashankare Gowda stated that the main intention of a purchaser or a seller while buying or selling a "mobile set" is to buy or sell the mobile phone and not the charger alone, reports Live Law. The supply of chargers, headsets, and ejection pins is incidental to the sale, the court observed. The court said that the dominant intention test would apply, which is why the charger cannot be differently taxed. Kerala High Court Advises Young Woman To Be Brave Like Malala Yousafzai, Says ‘No Need To Always Act As per Parents’ Wishes’.

Charger Cannot Be Differently Taxed

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