Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 1173 - HC - VAT and Sales TaxWhite oats sold by the respondent in air tight containers - whether attract tax under entry 173 of the First Schedule to the Kerala General Sales Tax Act, 1963 which provides tax at four per cent on flour of all cereals? Held that:- As all value added products of cereals sold in air tight containers except in cooked form are also covered by entry 173. We therefore hold that the item sold by respondent was rightly classified by the first appellate authority and the Tribunal as an item falling under entry 173 taxable at four per cent. White oats sold in sealed containers attract tax at four per cent under entry 49(2) of the 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.
|