TaxTMI 
TaxTMI 
2018 (4) TMI 1916
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....inafter called as "The Act" in short) to rectify the order passed by this Tribunal in STA Nos.902 to 913/2012 dated 19.08.2016. 2. The Rectification Application is in time. 3. The brief facts and grounds of the case are as under: 4. The appellant carried on the business of buying and selling of Table Margarine, in the brand name of Nutralite. The appellant has classified the sale of Margarine a generic term as edible oil falling under Entry 31 of the 3rd Schedule to the KVAT Act. The appellant's case was re-assessed for the period 2007-08 and the authority by rejecting the classification made by the appellant held that Table margarine is taxable at the rate of 12.5%. Also, the Assessing authority refused to grant difference of input tax ....
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....d that Margarine is an edible oil falling under entry 31 of the 3rd Schedule to the KVAT Act taxable at the rate of 5.5%. This Tribunal was pleased to set aside the levy penalty, the rate of tax on margarine. The Tribunal has assigned the reason, that was never an issue before the lower authorities and also in the appeal memorandum. Further the Tribunal was of the opinion that issue which was not canvassed before the lower authorities cannot be gone into by the Tribunal for the First Time. 5. There was specific argument advanced by the appellant's counsel before this Tribunal stating that the Hon'ble High Court of Karnataka while dealing with the rate of tax applicable for the sale of Margarine has categorically held that Margarine is an e....
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....istake which is apparent from the record which needs to be rectified. Hence, this application. 6. It is submitted that the Hon'ble Tribunal has failed to appreciate the established law that the Tribunal has got the power to look into the issue for the first time when it is raised, that too when there is a judgment of higher court, under Article 141 of the Constitution of India. 7. We have heard the learned advocate for the appellant and the learned State Representative and perused the records. 8. A perusal of the facts and grounds of appeal, the following point arise for our consideration; Point No. 1: Whether there is a mistake apparent from the records which requires rectification? Point No.2: What Order? 9. Our answer to the ab....
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.... the Tribunal refused to declare the rate of tax on the sale of Margarine treating the commodity as edible oil falling under Entry 31 of the 3rd schedule, taxable at the rate of 5.5%, in spite of bringing to the notice of the Tribunal, the Judgment of the Hon'ble High Court of Karnataka in the case of M/s. Pioneer Marketing, Bengaluru, who is the consignment agent in the Stage of Karnataka for its principal M/s. Zydus Wellness Ltd., the manufacturer of Margarine situated in the State of Gujarat. The Hon'ble High Court of Karnataka by its order dated 22.03.2016 in the case of M/s. Pioneer Marketing vs. State of Karnataka in W.P No. 15894/2016 has categorically held that Margarine is edible oil falling under entry 31 of the 3rd Schedule to th....