SC: Mobile charger is an accessory of mobile phone and not its integral part; leviable to VAT at 12.

CST & VAT: Punjab VAT - Where assessee sold mobile/cell phone with battery charger in same packing and it did not charge any separate amount for battery charger from customers and only amount charged was for handset, battery charger was an accessory to cell phone and was not a part of same and was liable to tax at general rate of 12.5 per cent