SREE DURGA DISTRIBUTORS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Leave granted.

(2.) A short question which arises for determination in this civil appeal is whether dog feed and cat feed sold by the appellant-assessee attracts Nil rate of duty under Entry 5 of First Schedule of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as "the Act"). The said entry was inserted vide Karnataka Act No. 27/05 with effect from 7.6.2005.

(3.) We quote hereinbelow Entry 5 of First Schedule of the Act: