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2021 (3) TMI 488 - KERALA HIGH COURTClassification of goods - rate of tax - Orbit White Chewing Gum - taxable at 4% or 12.5%? - HELD THAT:- This Court in HIMALAYA DRUG COMPANY VERSUS STATE OF KERALA [2020 (3) TMI 1317 - KERALA HIGH COURT] has taken the view that importing of the definition in a statute in the regulatory regime into a fiscal statute would not be warranted in view of the fact that the exemptions or concessions granted in a fiscal statute are to be strictly construed. The entitlement to concessional rate is first established by demonstrating the nature of the product, applicable rate of tax, and the comparative study of acceptance of same product under other enactments, such as Customs Act, Central Excise Act, etc, could be undertaken. The Tribunal committed an error of jurisdiction by solely relying on Invoice and treating the chewing gum as a product falling under Ayurvedic, Unani, etc. In the case on hand, for the view we have taken in the preceding paras, we do not want to dwell further into the matter and we are convinced that the common order under revision is untenable, suffers from too much of brevity, and the relevant aspects, either way, which have bearing on determining the applicable rate of tax, are not considered by the Tribunal and reconsideration of issue is warranted. The matter remitted to Tribunal for disposal afresh, in accordance with law, within three months from the date of receipt of a copy of this order - Petition allowed by way of remand.
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