9911796707
TMI Blog2008 (1) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act, 1963 (hereinafter called, "the Act") challenging annexure VII order of the Commissioner of Commercial Taxes issued under section 59A of the KGST Act. The appellant was engaged in packing and marketing of "kattimoru" (thick buttermilk) and "sambharam". The product labels produced as annexures V and VI show that one item is thick buttermilk which is given the name "kattimoru" in Malaya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Schedule and therefore, he clarified that the items fall under the residuary items covered by entry 177 of the First Schedule to the KGST Act taxable at eight per cent. It is against this order that the appellant has filed this appeal. In order to appreciate the contentions raised, we have to refer to the relevant entries of the statute and for easy reference, we extract hereunder entries 49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, both are one and the same product and the variation is only in the water content. While kattimoru is concentrated buttermilk, sambharam is diluted form of buttermilk. The product description in annexures V and VI produced by the petitioner shows that the ingredients in kattimoru is thick buttermilk and in the other, namely, sambharam, buttermilk, ginger, green chillies and curry leaves. Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for different products. While milk products such as milk powder, ghee, cheese and butter covered by entry 92 attract tax at 12 per cent, value-added soft drinks like fruit juices, Horlicks, Bournvita, Boost, Complan, etc., attract tax under entry 144 at the rate of 20 per cent. The basic scheme is to identify the class of customers for the goods and provide rate of tax depending on their capacit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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