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2022 (9) TMI 384 - HC - VAT and Sales TaxLiability of tax - fibre optic jumper or fibre cable assemblies or fibre optic patch cords - liable to tax at 14.5 per cent. under section 4(1)(b)(iii) of the KVAT Act or not - HELD THAT:- It would be open for the appellate authority to take a considered decision without reference to the clarification. However, in order to avoid multiplicity of litigations, it would not be out of place to point out that when the authority is considering the notification under the KVAT Act vis- a-vis entry under the Central Excise Tariff Act, it must keep in mind the explanation appended to the notification under the KVAT Act, viz., Explanations 1 to 4. The writ petition is disposed off.
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