TMI Blog2010 (3) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The facts leading to this case are as hereunder: The appellant is a dealer registered under the provisions of the Karnataka Value Added Tax Act, 2003. He is trading in ammonium nitrate. Considering the provision of section 60 of the KVAT Act, 2003, which provision was in force till March 31, 2007, sought a clarification by approaching the Authority for Clarification and Advance Rulings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the same is also used for manufacture of zeolite catalysts which would be used in petroleum industry and is also used in military explosives and also used as instant cold packs and used in the preparation of nitrous oxide and it is also used as raw material in the manufacture of methamphetamine. Considering that it cannot be used as a chemical fertilizer alone and holding that it is one of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Therefore the order of the Commissioner has to be set aside. In the circumstances, he requests the court to frame the substantial questions of law and allow the appeal. Per contra, the learned Government Advocate submits that no substantial questions of law arises in this appeal since ammonium nitrate is used not only in agricultural field but also for many purposes and when the chemical com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d advocate who is appearing for the assessee does not dispute that the ammonium nitrate can be used in different field and is being used in different activities. When the same chemical compound is used in order to manufacture of explosive devices as an oxidizing agent and is used in petroleum industry and used by the military as a military explosive and in various other activities, we are of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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