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2015 (12) TMI 851 - HC - VAT and Sales TaxValidity of constitution of Authority to give advance ruling - KVAT - Benefit of Entry 19 of the First Schedule of the Karnataka Value Added Tax Act - Appellant is the manufacturer of a product ‘Yakult’ which, according to the appellant, is akin to ‘lassi’ which is a milk product - Held that:- Rules framed under an Act, cannot override the provisions of the Act. The main Section 60(1) of the KVAT Act clearly mandates that the constitution of the Authority would be of at least three Additional Commissioners. It does not give any scope for interpretation that the Authority consisting of less than three members, would still be a properly constituted Authority. - Even if it is presumed that sub-rule (26-A) of Rule 165 was to be taken as a valid Rule, then too it is only in certain contingencies that the Authority, consisting of two members, could be treated as a valid Authority. However, in the present case, respondent has not placed on record any of such condition being there, because of which only two members had constituted the Authority to decide the matter. In such view also, we are of the opinion that the order dated 21.4.2012 has been passed by an Authority which was not properly constituted under the provisions of the KVAT Act. - Decided in favour of assessee.
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