KAMESH TRADERS Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) W.P. (T) Nos. 6975, 6976, 6977, 6978 and 6979 of 2008, involve the same question of law as to whether or not the products of cello company, i.e., serving tray, flask, stainless steel tiffin with plastic body, water jug and hotpot (casserole) would fall within the meaning of ''utensils" under entry No. 13 of Part II of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (for short, "the Act, 2005"). The facts of all the writ petitions are common and, as such, they are being disposed of by this common order. However, for the purpose of this order the facts, as mentioned in W.P. (T) No. 6975 of 2008, are being referred. By these writ petitions, M/s. Kamesh Traders (petitioner in all the writ petitions) seek quashing of the order dated January 31, 2007 passed by respondent No. 2, Commissioner, Commercial Tax, whereby and where-under the petitioner was directed to pay the value added tax (for short, "the VAT") at the rate of 12.5 per cent as per entry No. 1 of Part IV of Schedule II of the Act, 2005.

(2.) The facts, in nutshell, as projected by the petitioner, for proper adjudication of the cases, are that the petitioner is the distributor of cello products. The petitioner is registered under the provisions of the Act, 2005. The State Government imposed the VAT at the rate of 12.5 per cent on the serving tray, flask, stainless steel tiffin with plastic body, water jug and hotpot (casserole). According to the petitioner, the aforesaid products will fall under entry No. 13 of Part II of Schedule II of the Act, 2005, therefore, the petitioner is required to pay the VAT at the rate of four per cent only.

(3.) Against the aforesaid action of the respondent-authorities, the petitioner moved an application under section 70 of the Act, 2005 before the Commissioner, Commercial Taxes. In the said appeal, the Commissioner by order dated January 31, 2007 directed the petitioner to pay the VAT at the rate of 12.5 per cent as per entry 1 of Part IV of Schedule II of the Act, 2005. Thus, these petitions.