TMI Blog2019 (7) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the simple reason that the said expression is followed by the words the like . It is evident that the order of the Division Bench in H.H.Cement Products is not set aside by the Hon'ble Apex Court. It is only at the request of the assessee to withdraw the appeal with liberty to approach the statutory Authorities, permission was granted as sought for, with an observation tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment 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 preferred before the Hon'ble Apex Court against the decision of this Court in the case of H.H.Cement Products, supra, in view of the assessee opting to avail the statutory remedy, the Hon'ble Apex Court relegated the assesee back to the statutory Appellate Authorities with an observation that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; refractory bricks and the like; ashphaltic roofing sheets; earthen tiles. 10. This very issue was the subject mater of Writ Appeal No.5798/11 in the case of M/s H.H.Cement Products, supra, wherein the Division Bench of this Court ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 shall decide the appeal in accordance with law in an independent manner. With the aforesaid observations and directions, writ petitions stand disposed of. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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