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Yakult Danone India Pvt Ltd Versus Authority For Clarification & Advance Rulings, Department of Commercial Taxes

2015 (12) TMI 851 - KARNATAKA HIGH COURT

Validity of constitution of Authority to give advance ruling - KVAT - Benefit of Entry 19 of the First Schedule of the Karnataka Value Added Tax Act - Appellant is the manufacturer of a product ‘Yakult’ which, according to the appellant, is akin to ‘lassi’ which is a milk product - Held that:- Rules framed under an Act, 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 Co .....

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which only two members had constituted the Authority to decide the matter. In such view also, we are of the opinion that the order dated 21.4.2012 has been passed by an Authority which was not properly constituted under the provisions of the KVAT Act. - Decided in favour of assessee. - Sales Tax Appeal No. 119/2012 - Dated:- 30-9-2015 - Vineet Saran And B Manohar, JJ. For the Petitioner : Sri Shivdas, Adv For the Respondent : Sri K M Shivayogiswamy, AGA ORDER Appellant is the manufacturer of a p .....

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2012, the Authority has held that the product in question would be chargeable to tax under Section 4(1)(b)(iii) of the KVAT Act, at the rate of 14%. Challenging the said order of the Authority, this appeal has been filed. We have heard Sri Shivadas, learned counsel for appellant as well as Sri K M Shivayogiswamy, learned Addl. Government Advocate appearing for the respondent and have perused the record. Although several grounds have been raised on the merits of the decision taken by the Authorit .....

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of any goods or the exigibility to tax of any transaction or eligibility of deduction of input tax or liability of deduction of tax at source under the Act, in respect of any case or class of cases as the Commissioner may specify. The said provision clearly mandates that the Authority has to be constituted of at least three Additional Commissioners meaning thereby, that the Authority could consists of more than three Additional Commissioners but not less than three members. The order dated 21.4 .....

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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 KVAT Rules, wherein it is provided that if one of the members of the Authority other than the Chairman, is unable to discharge his functions, owing to absence, illness or any other cause or in the event of occurrence of any vacancy in the office of members and the case cannot be adjourned .....

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