GOLDEN TRADERS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Whether "fridge stand" is an item of goods coming under entries to serial number 6 of the V Schedule to the Kerala General Sales tax Act, 1963 is the question that is posed for consideration in these cases.

(2.) M.F.A. No 1356 of 2002 is an appeal filed under Section 40 of the Kerala General Sales tax Act challenging the clarificatory order dated 2.8.2002 issued by the Commissioner of Commercial Taxes holding that fridge stand is an accessory of refrigerator and the rate applicable to the "fridge stand" is the rate applicable to refrigerator under entry 6th of V Schedule to the Kerala General Sales Tax Act, 1963.

(3.) W.P.C. No 18130 of 2003 is a Writ Petition filed challenging the above clarificatory order dated 2.8.2002 and Ext. P2 notice dated 28.4.2003 issued under Sections I9 of the Act proposing to reopen the assessment and also Ext. P4 assessment order applying the clarificatory order and making fridge stand as an accessory of refrigerator and applying the rate of tax applicable under entry 6 of V Schedule to the Act.