9911796707
TMI Blog2015 (12) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Sri K M Shivayogiswamy, AGA ORDER Appellant is the manufacturer of a product 'Yakult' which, according to the appellant, is akin to 'lassi' which is a milk product. Hence it is claimed that the appellant would be entitled to the benefit of Entry 19 of the First Schedule of the Karnataka Value Added Tax Act (KVAT Act for short). Appellant approached the 'Authority for Clarification & Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity which has given its ruling. The Authority is constituted under Section 60 of the KVAT Act and the relevant sub-section (1) of Section 60 is reproduced below: S.60: Clarification & Advance Rulings - (1) The Commissioner may constitute an 'uthority for Clarification and Advance Rulings', consisting of at least three Additional Commissioners, to clarify the rate of tax in respect of any good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the said Authority consisting of only two members, cannot be said to be an order of proper 'Authority for Clarification & Advance Rulings', and is liable to be set aside on this ground alone. Sri Shivayogiswamy, learned counsel for respondent has tried to justify the constitution of the Authority which was of only two Additional Commissioners, on the strength of Rule 165 (26-A) of the KVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, cannot override the provisions of the Act. The main Section 60(1) of the KVAT Act clearly mandates that the constitution of the Authority would be of at least three Additional Commissioners. It does not give any scope for interpretation that the Authority consisting of less than three members, would still be a properly constituted Authority. Even if it is presumed that sub-rule (26-A) of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of at least three Additional Commissioners. Since the matter relates to the year 2012, we direct that the properly constituted Authority shall hear and decide the matter as expeditiously as possible, but not later than four months from the filing of certified copy of this order before the respondent. It may be clarified that this Court has not looked into the merits of the claim of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
