TMI Blog2009 (7) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... Third Schedule to the KVAT Act. Going by our above finding the more appropriate classification of oats in the form which it is sold probably is entry 48(5) and not under entry 49(2) of the Third Schedule to the KVAT Act. However so far as the rate of tax was rightly found to be four per cent under VAT, it is immaterial whether the classification should have been under entry 48(5) as against the consignment of the item to entry 49(2) under the judgment. Appeal dismissed. - 81,102 of 2009 - - - Dated:- 17-7-2009 - RAMACHANDRAN NAIR C.N. AND ABDUL REHIM C.K. , JJ. The judgment of the court was delivered by C. N. RAMACHANDRAN NAIR J. These connected revision cases are filed by the State challenging the order of the Sales Tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciate the contentions we have to refer to the relevant entries which are extracted hereunder: Tax rate 62. Food including vegetative or animal preparations sold in air tight containers and food colours, essences of all kinds and powders or tablets used for making food preparations. 12% 173. All kinds of flour of cereals, pulses and their mixtures whether packed in airtight containers or not. 4% Before proceeding to examine the appropriate classification of item we have to examine the broad classification of cereals, pulses and their products for the purpose of tax. Oats as such is not covered by any entry in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air tight ontainers. Oats cannot be called as a food preparation. It is not a ready to eat item because it needs cooking for consumption. In other words it is not a prepared food which are ready to eat items covered by entry 62. Of course the second part of entry 62 does not refer to food preparations but the items covered are only food colours and essences used for making food preparations. White oats sold by the respondent is not a food colour or essence or powder or tablet used for making food preparation and so much so it is not covered by the latter part of entry 62 also. Therefore the contention raised by the learned Government Pleader is rejected. The next question to be considered is whether the claim of the respondent that item ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
