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2019 (7) TMI 477

..... ser rate of tax as applicable to the goods coming under entry No.2 of the III schedule of KVAT Act? - HELD THAT:- This very issue was the subject matter in the case of THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT) -1, THE COMMISSIONER OF COMMERCIAL TAXES AND STATE OF KARNATAKA VERSUS M/S. H.H. CEMENT PRODUCTS AND M/S. PEECI INDUSTRIES [ 2016 (3) TMI 1094 - KARNATAKA HIGH COURT] ], wherein the Division Bench of this Court extensively analyzing the issue in the light of various judgments has come to a decision that the attempt of the learned counsel for the assessee that the language used “all kinds of bricks” in entry No.2 of III schedule should be given to the word “bricks”, cannot be countenanced for .....

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..... er Section 39(1) of the KVAT Act to determine the tax liability on the paver bricks at 14.5%. Based on the Division Bench decision of this Court in the case of The Asst. Commissioner, Mangalore and others Vs. M/s.H.H.Cement Products and others in Writ Appeal No.5798/2011 and allied matters (D.D.23.3.2016), re-assessment proceedings were concluded classifying the paver bricks under the residuary entry taxable at the rate of 14.5%. 3. Being aggrieved by the same, the petitioners are before this court. 4. Learned counsel Sri. Anil Kumar B, appearing for the petitioners submitted that the finding of the respondent No.3 inasmuch as the paver bricks is not coming under entry No.2 of the III schedule is unjustifiable. Though an appeal was preferre .....

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..... as falling under residuary entry. In such circumstances, the petitioners have to approach the Appellate Forum. 7. I have carefully considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 8. The controversy mainly involved herein is, whether the paver bricks sold by the assessee during the period in dispute is exigible to tax at the rate applicable to the goods falling under the residuary entry or at a lesser rate of tax as applicable to the goods coming under entry No.2 of the III schedule of KVAT Act. 9. In order to address this issue, it is apt to refer to entry No.2 of the III schedule to the KVAT Act which reads as under: All kinds of bricks including fly ash bricks; refracto .....

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..... ty to take an independent view in the matter. Hence, the arguments of the learned counsel for the petitioners that the Division Bench ruling, the basis for invoking re-assessment proceedings is nullified, cannot be countenanced. 12. In view of the aforesaid, the petitioners are at liberty to approach the statutory Authorities and produce any additional evidence in support of their claim. Hence, the petitioners can avail the statutory remedy available under the Act. If such an appeal is filed within a period of four weeks from the date of receipt of certified copy of this order, the statutory Authorities shall consider the same on merits without being influenced by the decision of the Division Bench of this court, referred to supra, and shal .....

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