The Supreme Court has granted leave in a case challenging Punjab VAT orders that were based on its earlier decision in Nokia India Pvt. Ltd. v. State of Punjab.
The bench of Justice B.V. Nagarathna and Justice Satish Chandra Sharma listed the matter for final hearing on March 27, 2025.
The case, M/S Naresh Kumar Gupta v. State of Punjab & Anr., will now be heard in detail, with the final hearing scheduled for March 27, 2025.
The dispute revolves around the taxability of bundled products, particularly whether a mobile phone and its charger should be taxed separately even when sold in a composite box for a single price.
The Supreme Court in the Nokia case ruled that chargers should be taxed separately from mobile phones.
With the final hearing set for March 27, stakeholders from the business and legal fraternity are keenly watching for a potential shift in India’s indirect tax jurisprudence. A reversal of the Nokia ruling could lead to significant tax relief for businesses, while an affirmation may reinforce separate taxation of bundled goods.
Case Details
Case Title: M/S. Naresh Kumar Gupta Versus The State Of Punjab & Anr
Case No.: Petition(s) for Special Leave to Appeal (C) No(s). 34086/2015
Date: 05-03-2025
Counsel For Petitioner: Sr. Adv. Sujit Ghosh
Counsel For Respondent: AOR Ajay Pal
Read More: Submission Of Passport Before DRI As Bail Condition Is Onerous: Bombay High Court
