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M/s. PARLE AGRO PVT. LTD., REPRESENTED BY ITS ASSISTANT VICE PRESIDENT TAXATION KRISHNAN SHESHADRI Versus ASSISTANT COMMISSIONER (ASSESSMENT) , SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKA AND THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM

2015 (8) TMI 1387 - KERALA HIGH COURT

Clarification as regards Classification of the drink “Appy Fizz” - It is the contention of the petitioner that the material, that was available before this Court in that case was not sufficient to determine the classification of the item and it is th .....

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ondent to consider and pass orders on Ext.P13 application for clarification preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner - petition allowed - decided in fa .....

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PLEADER SRI.LIJU V.STEPHAN JUDGMENT A.K.JAYASANKARAN NAMBIAR, J. The petitioner, who is a dealer in Fruit Juice based drink products known as Appy , Frooti , Appy Fizz etc, is also registered as such under The Kerala Value Added Tax Act (hereinafter .....

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erms of Section 94 of the KVAT Act, read with Rule 78 of the KVAT Rules, before the 2nd respondent. According to the petitioner, the application for clarification was necessitated in view of a decision of this Court in the judgment dated 17.11.2014 i .....

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e. It is the contention of the petitioner that the material, that was available before this Court in that case was not sufficient to determine the classification of the item and it is therefore, that they have preferred Ext.P13 application before the .....

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Section 25(1)/ 22 of the KVAT Act, 2003 proposing an assessment of the sales turnover, by treating the commodity Appy Fizz as a branded aerated soft drink. It is the contention of the petitioner that, if the proceedings pursuant to Exts.P4 for to P12 .....

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to tax at a higher rate as applicable to branded aerated soft drinks. The prayer in the writ petition is therefore, for a direction to the 2nd respondent to consider and pass orders on Ext.P13 application for clarification within a specified time fra .....

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remjith Nagendran, for the petitioner as also Sri. Liju V. Stephen, the learned Government Pleader for respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I am of the view that the in .....

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