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TMI Blog2013 (12) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... y John Pulikkaparambil, Government Pleader JUDGMENT The judgment of the court was delivered by A.M. SHAFFIQUE J.-The appeal is filed by a registered dealer under the Kerala Value Added Tax Act, 2003 (hereinafter referred to as "the Act") challenging an order passed by the respondent under section 94 of the Kerala Value Added Tax Act, clarifying that the rate of tax of concrete cover blocks manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leader appearing on behalf of the respondent. The short question to be considered is whether the cement block manufactured by the appellant is covered by entry 10(3)(a) of SRO No. 82/2006 taxable at the rate of 12.5 per cent. or does it come under entry 18(5) of the Third Schedule, attracting only four per cent. tax. The Department has relied upon entry 10(3)(a) on the premise that it is a pre-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial that will be embedded in the concrete. Now coming to the relevant entries, entry 10(3)(a) reads as under: "10 Asbestos, sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule; Articles of plaster. (3) Articles of cement, of concrete or of artificial stone, whether or not reinforced. (a) pre-fabricated structural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t falls under entry 18, there is no question of it falling under entry 10(3) (a). Entry 18 relates to hollow bricks and other type of bricks, roofing tiles, etc., and specific entries are provided for bricks, blocks, therapeutic goods, etc. The learned senior counsel appearing for the appellant specifically referred to cement bricks, including hollow bricks which is entry 18(5). Hollow bricks are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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