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2018 (4) TMI 1916 - AT - VAT and Sales TaxRectification of Mistake - mistake apparent from the records - failure on the part of Hon’ble Tribunal to appreciate the established law that the Tribunal has got the power to look into the issue for the first time when it is raised, that too when there is a judgment of higher court, under Article 141 of the Constitution of India - Classification and rate of GST - Margarine - HELD THAT:- There was specific argument advanced by the appellant’s counsel before this Tribunal stating that the Hon’ble High Court of Karnataka while dealing with the rate of tax applicable for the sale of Margarine has categorically held that Margarine is an edible oil falling under Entry 31 of the 3 Schedule to the KVAT Act, taxable at the rate of 5.5%. In fact, the Tribunal has discussed the issue but for the reason that the issue was not raised before the lower authorities, this Tribunal declined to decide the issue which was raised for the first time, It is submitted that the Tribunal being the last fact finding authority for the First Time new facts could also be brought to the notice of this Tribunal. In view of the appellants plea to declare the rate of tax on margarine at 5.5% to set right the mistake that happened with respect to rate of tax on Margarine at the hands of the authorities below which has not been done in the earlier order of the Tribunal, the same is hereby rectified by holding that Margarine is taxable at 5.5% as per the High court decision in Pioneer Marketing Case, for the relevant tax period. The Rectification Application in No. 2/2016 is allowed. Margarine is taxable at 5.5.% - The Registrar of the Tribunal is directed to comply with Regulation 53(b) of Chapter-IX of Karnataka Appellate Tribunal Regulations 1979 by communicating this order to the persons mentioned therein.
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