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2016 (3) TMI 332 - SUPREME COURT

2016 (3) TMI 332 - SUPREME COURT - TMI - Rate of sales tax / VAT on roofing tiles as well as decorative roofing tiles. - classification - AO was of the opinion that the item in question would not be treated as “roofing tiles”, but comes within the description of “other tiles” - Held that:- Once determination is held in favour of the assessee, no further inquiry which is not germane to the issue would be permissible. We are , thus, of the opinion that the goods manufactured by the appellant are c .....

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It is registered under the Karnataka Sales Tax Act (hereinafter referred to as the Act ) and is paying sales tax on the goods manufactured and sold by it. For the relevant Assessment Year i.e. 1993-94, the appellant/assessee filed its sales tax return in respect of the roofing tiles as well as decorative roofing tiles. As per the appellant since roofing tiles are contained in Entry 8(iii) of Part T of Second Schedule to the Act, attracting 5% duty thereupon, the aforesaid goods were excisable to .....

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we reproduce Entry 8 of Part T of the Second Schedule of the Act which reads as under: 8 Tiles, (1) Mosaic tiles and chips 1-4-88 to 31-3-95 Thirteen percent 1-4-95 to 31-3-96 fifteen percent 1-4-96 to 31-3-98 Twelve percent From 1-4-98 [Ten percent] (ii) Ceramic and glazed floor and well tiles 1-4-88 to 31-3-95 Thirteen percent 1-4-95 to 31-3-96 fifteen percent 1-4-96 to 31-3-98 Twelve percent From 1-4-98 [Ten percent] (iii) Roofing tiles other than country tiles 1-3-88 to 31-3-95 Five percent .....

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mentioned therein which attract a particular percentage of sales tax mentioned against those. If the goods/tiles are not covered by sub-entries (i),(ii) & (iii), then the residual entry namely sub-entry (iv) of Entry 8 would be applicable. The reading of the aforesaid entry would also demonstrate that insofar as roofing tiles, other than country tiles are concerned, they are specifically included in sub-entry (iii) in which 5% duty is payable for the period 1.3.1988 to 31.3.1995 and from 1.4 .....

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Commissioner of Commercial Taxes (Appeals) would reveal that the aforesaid description is existed as is clear from the following discussion contained the said order: 21. The appellant has claimed that in the manufacture of decorative and glared tiles base material is fire clay which is fire powered, process and loaded in special type of kilns. The firing technic is (eligible) wherein the fuel used is furnace oil/electric power since to defuse the basic materials and it requires the temperature o .....

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the absence of these items, it should be concluded that the appellant has not manufactured decorative tiles or glazed tiles. The raw materials purchased and firewood is consumed for the manufacture of roofing tiles. Firewood which has been purchased and assesses under Section 6 will not generate 1200 degree to 1300 degree centigrade which is required to manufacture decorative tiles. 22. Further, the description of the tiles given by the appellant in case of weather proof tiles W-tiles flooring t .....

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