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2007 (4) TMI 363 - SC - VAT and Sales TaxWhether "dog feed" and "cat feed" sold by the appellant-assessee attract nil rate of duty under entry 5 of the First Schedule to the Karnataka Value Added Tax Act, 2003? Held that:- Appeal dismissed. In the present case, the word "and" in entry 5 is placed between the words "animal feed" and "feed supplements" followed by a punctuation mark "comma". Therefore, we are not concerned with a case where two sentences are sought to be connected. We are concerned with specific category of goods. The word "and" is placed by the Legislature between two types of goods, namely, animal feed and feed supplements. The punctuation mark, after categorising "animal feed and feed supplements", as one class, is very important. The Legislature intended, therefore, to put "animal feed and feed supplements" in one category. The Legislature intended to provide for nil rate of duty to specified items mentioned in entry 5. Dog and cat feed are not mentioned in those items. Therefore no infirmity in the impugned judgment of the High Court.
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