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2008 (7) TMI 874 - KERALA HIGH COURTWhether "Deluxe Janatha Cem" sold by the assessee is a lime product classifiable as an item falling under entry 74 of the First Schedule to the Kerala General Sales Tax Act, 1963, as claimed by the Revenue or under entry 28 of the Second Schedule of Notification SRO No. 1728/93 dated November 3, 1993, issued by the State Government in exercise of its powers under section 10 of the KGST Act, which speaks of lime and dehydrated lime as claimed by the assessee? Held that:- The assessee in the present case effects purchase of "Janatha Cem" and effects the sale of the said commodity within the State. The commodity dealt with by the assessee under the brand name "Janatha Cem" is lime powder packed in gunny bags, mainly and primarily used for coating surfaces, walls and structures. Janatha Cem or Snow Cem which is the normal usage in the trade circle, is a product having major ingredient of lime. Alternatively, Janatha Cem is a product with a lime base. Therefore, it requires to be treated as dehydrated lime and the benefit of the notification requires to be extended to the assessee and requires to be taxed at the lesser rate of tax at 2.5 per cent and not at the higher rate of 10 per cent under entry 74 of the First Schedule to the KGST Act. Revision allowed.
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