- 1 - NC: 2025:KHC:2580-DB STA No. 15 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA SALES TAX APPEAL NO. 15 OF 2018 BETWEEN: FLIPKART INDIA (P) LIMITED A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT: NO.44/&C, 1ST A CROSS, KORAMANGALA, BENGALURU-560 034. REPRESENTED HEREIN BY ITS AUTHORIZED SIGNATORY MR.SIMHADRI CN …APPELLANT (BY SRI. KISHORE KUNAL., ADVOCATE FOR SRI. PRADEEP NAYAK.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REP BY THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA KALIDASA ROAD, GANDHINAGAR, BANGALORE-560 009. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-015, KORAMANGALA, BENGALURU-560 034. …RESPONDENTS (BY SRI.ADITYA VIKRAM BHAT.,AGA FOR R1 & R2) Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2580-DB STA No. 15 of 2018 THIS STA FILED UNDER SECTION 60 OF THE KARNATAKA VALUE ADDED TAX ACT 2003 R/W RULE 165 OF THE KARNATAKA VALUE ADDED TAX RULES 2005 AGAINST THE ORDER DATED 27.08.2018 PASSED IN AR.CLR CR-43/2015-16 ON THE FILE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA) GANDHINAGARA, BENGALURU. DISPOSING OF THE APPLICATION FILED IN FORM VAT 540, HOLDING THAT RATE OF VAT APPLICABLE ON MOBILE PHONE CHARGERS SOLD ALONG WITH THE MOBILE PHONE IN A SEALED PACKAGE FOR THE PERIOD PRIOR TO APRIL 1, 2015 IS AT 12.5 PERCENT W.E.F 1.4.2005 TO 31.03.2010 AND AT 13.05 PERCENT FROM 01.04.2010 TO 31.03.2011 AND AT 14 PERCENT W.E.F 01.04.2010 TO 31.07.2012 AND 14.5 PERCENT W.E.F 01.08.2012 TO 31.03.2015 UNDER SECTION 4(1)(b)(iii) OF KARNATAKA VALUE ADDED TAX ACT, 2003 AND AT 5.5 PERCENT AS PER NOTIFICATION NO.FD 40 CSL 2015 (iii) DATED 31.03.2015 W.E.F 01.04.2015 TO 30.06.2017. THIS STA COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The subject matter of this appeal by the Assessee is substantially similar to the one in THE STATE OF KARNATAKA vs. M/S INTEX TECHNOLOGIES INDIA LTD, 2023 SCC OnLine Kar 90, which has gone against the Revenue and in favour of the Assessees of the kind. We are also told at the Bar that the Revenue's SLP Diary - 3 - NC: 2025:KHC:2580-DB STA No. 15 of 2018 No.40123/2023 has also been negatived by the Apex Court on 8.12.2023. In view of the above, this appeal is allowed and impugned opinion of the Advance Ruling Authority is set at naught, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 36