TMI Blog2014 (11) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in entry 71(3) are all products which are not aerated. This, therefore, makes it clear that aerated products, except those which are specifically included in entry 71, are outside the purview of SRO No.82/06 and consequently, the product in question has to be treated as an aerated branded soft drink coming within the purview of Section 6(1)(a) of the KVAT Act. - Decided against the assessee. - OT.Rev.No. 114 of 2013 () - - - Dated:- 17-11-2014 - MR. ANTONY DOMINIC MR. ANIL K.NARENDRAN, JJ. Appellant BY ADVS.SRI.HARISANKAR V. MENON SRI.MAHESH V.MENON Respondent BY SR GOVERNMENT PLEADER SRI.LIJU STEPHEN JUDGMENT Antony Dominic, J. This revision under Section 63 of the Kerala Value Added Tax Act (hereinaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .82/2006 attracting tax @12.5% as claimed by the petitioner or whether it is an aerated branded soft drink, assessable to tax @20%, being a product falling under Section 6 (1)(a) of the KVAT Act. 5. Section 6(1)(a) of the KVAT Act, as it stood at the relevant period, viz., 2009-10, reads thus; (a) in the case of goods specified in the Second and Third Schedules at the rates specified therein and at all points of sale of such goods within the State and in the case of aerated branded soft drinks excluding soda at the rate of twenty per cent at all points of sale within the State. 6. Reading of Clause (a) to Section 6(1) shows that in the case of goods specified in Second and Third schedules, the rate of tax leviable thereon shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The provisions of section 6(1)(a) at the relevant time indicate that the product which is included therein is aerated branded soft drink, excluding soda. This provision also shows that HSN code, which was originally incorporated in the section, was subsequently omitted. 10. The manner in which an entry should be understood in a case where HSN code is not incorporated in the statute is indicated in the Rules of Interpretation as contained in the Schedule to the KVAT Act. The relevant portion of this provision reads thus; The commodities in the schedules are allotted with Code Numbers, which are developed by the International Customs Organisation as Harmonised System of Nomenclature (HSN) and adopted by the Customs Tariff Act, 1975. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in entry 71(2) and soft drinks included in entry 71(3) are all products which are not aerated. This, therefore, makes it clear that aerated products, except those which are specifically included in entry 71, are outside the purview of SRO No.82/06 and consequently, the product in question has to be treated as an aerated branded soft drink coming within the purview of Section 6(1)(a) of the KVAT Act. 12. As we have already stated, Section 6(1)(a), while listing out the products and indicating the rate of tax applicable, did not mention the HSN code. Going by the Rules of Interpretation, when the HSN number is not indicated in the statute or the notification issued thereunder, the interpretation should be on the basis of common parlance or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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