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]
CCE vs Maruti Suzuki India Ltd.
Retention of sales tax by prestigious unit on sale of its goods-Calculation of transaction value-The assessee had challenged the order of adjudicating authoritydemanding excise duty along with penalty on ground thatthe amount of sales tax retained [LexDoc Id : 468309]
State of Haryana and Ors. vs Bharti Teletech Ltd.
Exemption Notification-Liberal construction when eligibility criteria fulfilled-An exemption notification should be construed liberally once it was found that the entrepreneur fulfilled all the eligibility criteria. In reading an [LexDoc Id : 456187]