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2010 (6) TMI 732 - HC - VAT and Sales TaxWhether the Tribunal was justified in holding that "margarine" is an item falling under entry 64(8) (HSN No. 1517.10) taxable at 12.5 per cent under Notification S.R.O. No. 82 of 2006 issued by the Government under section 6(1)(d) of the Kerala Value Added Tax Act and not an item falling under entry 38(19)(d) of the Third Schedule to the KVAT Act, which provides for other edible oils, including vanaspati as claimed by the assessee? Held that:- It is very clear that under the description of commodities, the H.S.N. Code for margarine is 1517.10. The contention of the petitioner that the item falls under entry 38(19)(d) of the Third Schedule to the KVAT Act cannot be accepted because none of the items covered by the sub-entry (19) has the same HSN code for margarine provided in the customs tariff. In fact it is clear from entry 38(19) that all four items referred to there are covered under six digit HSN 1516.20. We are of the view that petitioner's contention that margarine falls under other edible oils falling under entry 38(19) is incorrect and unacceptable. We, therefore, hold that margarine in all forms fall under HSN code 1517 under the customs tariff and consequently it is covered by entry 64(8) of S.R.O. No. 82 of 2006, which has the same HSN code taxable at 12.5 per cent.
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