TMI Blog2009 (12) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant which is a small-scale industrial unit, from stainless steel rods attract tax at 12.5 per cent under entry 103 of Notification SRO No. 82/006 or whether it is an item falling under subentry (21) or (22) of entry 43 of the Third Schedule to the Kerala Value Added Tax Act as claimed by the appellant. We have heard counsel for the appellant and the Government Pleader for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not specifically covered under the clarification, even though MS clamp for fan fittings is covered by entry 14. The two items covered by sub-entries (21) and (22) of entry 43 of the Third Schedule are the following: Sl. No. Description of goods HSN Code 21 Bars and rods, hot-rolled, in irregularly wound ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by sub-entries (21) and (22). Since stainless steel fan hook is not specifically covered by the entry, it is for the Commissioner to clarify whether such products are intended to be covered by sub-entries (21) and (22) of entry 43. We are in agreement with the assessee's contention that hooks and eyes referred to in the clarification abovereferred do not include fan hooks. Admittedly stai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of tax in the assessment, if the Commissioner issues clarification on rate of tax at variance with the rate applied by the officer. There will be direction to the respondents not to recover the excess rate of tax assessed from the appellant for two months from now. The Commissioner is directed to pass orders on the clarification application within one month from the date of receipt of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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