The Karnataka High Court has held that the charger, which is sold along with the mobile phone in one set, is taxable at the rate of 5%.The division bench of Justice P.S. Dinesh Kumar and Justice T.G. Shivashankare Gowda has observed that the main intention of a purchaser or seller while buying or selling a "mobile set" is to buy or sell the mobile phone and not the charger alone. The supply...
