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2016 (8) TMI 828 - HC - VAT and Sales TaxClassification of goods – KVAT – rate of tax – ultra heat treatment (UHT) milk under Third Schedule to the KVAT Act taxable at 4%/5% – fresh milk and pasteurized milk under Entry 19 of the First Schedule exempt - HSN code - Held that: - UHT milk cannot be included under the exempted category coming under the First Schedule. First of all, there is a specific entry as UHT milk in Schedule 3 Item No.118. Therefore, it is taxable at 4% during the relevant years. The entry in the exempted category in the First Schedule is with reference to milk and pasteurized milk. The product of the petitioner as per the invoice is UHT milk. When such fact is admitted, there cannot be any classification made with reference to the liquid form or powder form. The very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value added product and cannot be compared with ordinary milk or pasteurized milk - Contention of petitioner unsustainable – no interference with assessment orders - petition dismissed.
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