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TMI Blog2007 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... rectness of the order passed by the respondent on the application filed by the assessee seeking clarification with reference to entry No. 40 of the First Schedule to the Karnataka Value Added Tax Act, 2003, it has been clarified by the respondent with reference to its jurisdiction, after interpretation of the entry 40, by holding that the assessee is not liable for exemption under entry 40 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." In support of the said contentions, various grounds are urged in this appeal placing reliance upon the decision of the Supreme Court in the case of Shiv Shakthi Gold Fingers v. Assistant Commissioner, Commercial Taxes reported in [1996] Manu SC 1566 wherein the apex court has held after setting aside the decision of the Rajasthan High Court that the shape of the product does not include i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was heard by the Authority for Clarification and an order was passed. The authority after referring to the facts and legal contentions urged by the petitioner has elaborately referred to entry No. 40 of the First Schedule "papad" which is exempt under section 5(1) of the Act and examined the claim of the assessee with reference to the eatables manufactured by it. The authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authority and considering the legal submissions made on behalf of the assessee, keeping in view the decision of the judgment of the Supreme Court in Shiv Shakthi's case [1996] Manu SC 1566 referred to supra, clarified and held that the food products of Fryums for which they are seeking exemption do not fall under entry 40 "papad" and therefore it has held that the goods of fry sna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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