RAMAN BOARDS LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These revision petitions are filed against the judgment dated 29.06.2012 passed in STA Nos. 2394 to 2440 of 2011 by the Karnataka Appellate Tribunal, Bangalore, by partly allowing the appeals.

(2.) The petitioner - assessee is common in all the petitions. The assessee is a dealer registered under the provisions of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the CST Act') and the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act'). The assessee is engaged in the manufacture and selling Paper and Paper Board which includes Electrical Insulated Press Board, commonly known as High Density Board.

(3.) The case of the petitioner is that, Electrical Insulated Press Board manufactured by them falls within the serial No. 69 of the Third Schedule appended to the KVAT Act 2003 and therefore, tax payable thereon is 4% which was subsequently enhanced to 5%. His grievance is that the authorities have now brought the said good under the residuary entry to tax at 12.5%. Therefore, the question of law that arise for our consideration in these proceedings is;