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TMI Blog2013 (7) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Anil Kumar (Trivandrum), K. S. Hariharan Nair, K. Umamaheswar, Vijayan K. U. and K. N. Sreekumaran for the petitioner. Boby John and Boby Joseph Government Pleaders, for the respondents. JUDGMENT These appeals are by automobile spare parts dealers registered under the Kerala Value Added Tax Act, 2003, for short, "the KVAT Act". They trade in automobile spare parts, nuts, bolts, etc. They cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Schedules appended to the KVAT Act, as also the General Rules for the Interpretation provided in the First Schedule to the Customs Tariff Act, 1975; for short, "the Tariff Act"; while interpreting Sl. No. 67(7) of SRO No. 82/06 even without referring to entry 3(8)(h) of the Third Schedule to the KVATAct. The learned counsel appearing for the appellants, making reference to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be classified under the heading "appropriate to the goods to which they are most akin". Under section 6 of the KVAT Act, goods specified in the Second and Third Schedules thereto are charged to duty at the rates specified therein, whereas goods not falling within those two Schedules are assessable to duty under separate notifications to be issued by the State Government. The Rules of Interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are decisive and the KVAT Act is aligned with customs tariff which, in turn, is aligned with HSN and consequently, each product in question was required to be seen in the context of HSN code and judgments based thereon. The consideration of the matter by the Commissioner, as evidenced by the impugned order dated December 14, 2006, does not reflect advertence to the Third Schedule to the KVAT Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch power should be coupled with expression of the reasons, dependent upon the facts and materials available. The impugned order does not disclose the reasoning process by which the Commissioner had concluded that the goods fall under SRO No. 82/06. For the aforesaid reasons, these appeals are allowed setting aside the impugned order No. C7.37542/06/CT dated December 14, 2006 and requiring the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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