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K. VALSARAJAN, (FORMER PARTNER OF M/s. KABANI LOGISTICS) Versus THE COMMERCIAL TAX OFFICER AND KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD

2016 (8) TMI 828 - KERALA HIGH COURT

Classification of goods KVAT rate of tax ultra heat treatment (UHT) milk under Third Schedule to the KVAT Act taxable at 4%/5% fresh milk and pasteurized milk under Entry 19 of the First Schedule exempt - HSN code - Held that: - UHT milk cannot be included under the exempted category coming under the First Schedule. First of all, there is a specific entry as UHT milk in Schedule 3 Item No.118. Therefore, it is taxable at 4% during the relevant years. The entry in the exempted category in .....

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with assessment orders - petition dismissed. - W.P. (C) No. 21415 of 2016 - Dated:- 29-6-2016 - A.M. SHAFFIQUE, J. FOR THE PETITIONER : ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN FOR THE RESPONDENT : BY GOVERNMENT PLEADER SMT. LILLY.K.T JUDGMENT Petitioner had approached this Court challenging Exts.P10 to P12 assessment orders and the demand notices issued pursuant to the same in terms of Exts.P13 to P15. The assessment orders had been passed with reference to different assessment year .....

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rised milk (1) Milk and cream, not concentrated nor containing added sugar or other sweetening matter 0401 (2) Milk and cream, concentrated, not containing added sugar or other sweetening matter 0402.91.90 (3) Other whole milk 0402.99.10 . The assessing officer had treated the UHT milk as coming under Entry 118 of the Third Schedule where tax is payable at 4%. The contention urged by the petitioner is that UHT milk being in liquid form is liable to be exempted in terms of the First Schedule. Lea .....

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ood for babies Kg. 60% 04021090 Other In powder, granules or other solid forms of a fat content, by weight exceeding 1.5%. Kg. 60% 04022100 Not containing added sugar or other sweetening matter Kg. 60% 0402.29 Other Kg. 0402 2910 Whole milk Kg. 30% 0402 2920 Milk for babies Kg. 30% 0402 29 90 Other Kg. 30% 3. It is stated that the entry for milk and cream either concentrated or containing added sugar or other sweetening matter is included as 0402 and 0402.10 relates to the powder form and, skimm .....

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the petitioner to prove the contentions urged that it is ordinary milk which is exempted, despite the nomenclature of UHT milk, no steps were taken by the petitioner to adduce evidence. That apart, it is contended that when a specific entry is made in the Schedule, there cannot be any deviation and a classification as either liquid or powder is not applicable and the entry in the Schedule has to be read as it is. 5. Having regard to the aforesaid factual dispute and the contentions urged on beh .....

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