(1.) The assessee being aggrieved by the order dated 23.7.2010 made in No.ZAC-1/BCD/SMR-14/10-11 by the Additional Commissioner of Commercial Taxes, Zone-1, Bangalore, setting aside the order dated 16.5.2009 in VAT.AP.NO.1020 to 1024/08-09 passed by the Joint Commissioner of Commercial Taxes (VAT and Admn)-4, Bangalore and upholding the assessment order has filed this appeal.
(2.) The appellant is the trader in food products such as Masala powder, wafers, and confectionery. The appellant is also a dealer of Badshah Masala Powder in the State of Karnataka. The dispute in this appeal is with regard to payment of Value Added Tax ('VAT' for short) from April 2005 to Sept. 2005. The assessee contends that Masala powder falls under Entry No.89 of III Schedule and liable to pay VAT at the rate of 4%. The order passed by the Revisional Authority is contrary to law.
(3.) This issue is no longer res-integra. The Division Bench of this Court in a judgment reported in in the case of SAKTHI MASALA (P) LTD. -VS STATE OF KARNATAKA,2010 29 VST 461 has clearly held that the Masala Powder is not included in Entry 89 which attracts tax at the rate of 12.5% for the period from 01.04.2005 to 31.03.2006. The Division Bench of this Court in the said judgment has held as hereunder: