Case Laws / Head Notes / Paras
S. 10 [as amended by the Finance Act (XIII of 2022)]---Mobile handset levy on imported phones---Levy on ordinary phones other than smart phones---Legality---Respondents had imported mobile phones and were aggrieved by the imposition of mobile handset levy under section 10 of the Finance Act, 2018 ("Act") on mobile phones that were admittedly not smart phones---Section 10 of the Act imposed mobile handset levy on smart phones supported by a table which gave categories of smart phones and the rates of levy per set---Subsequently in the Finance Act, 2022, the table of section 10 was amended and the amended table replaced the words "category of smart phone" with the words "Mobile Phones having C&F Value (US Dollars)"---Stance of the department was that by changing the table, it had been co...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
