K. A. SADEEK Vs. STATE OF KERALA

JUDGEMENT

(1.) This Sales Tax Revision arises under the provisions of the Kerala General Sales Tax Act (for short 'KGST Act'). The assessment year in question is 2003-2004. This revision is filed against the order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam in TA No. 313 of 2006 dated 25th August, 2006.

(2.) The question that is posed before this Court in this revision petition is whether commodities dealt with by the petitioner, who is a dealer in baby cycle, baby tricycle, pedaling car, baby car, baby rider, swing etc., would fall under Entry 161 of the First Schedule to the KGST Act or as unclassified items falling under Entry 177 of the First Schedule to the KGST Act.

(3.) The assessee, for the assessment year 2003-2004, had filed annual return. The assessing authority, being of the opinion that the commodities sold by the assessee would fall under Entry 161 of the First Schedule to the KGST Act, had levied tax at the rate of 12%. Aggrieved by the said order, the assessee had carried the matter by way of appeal before the First Appellate Authority. The First Appellate Authority has conceded to the claim of the assessee and in his opinion, the commodities dealt with by the assessee are not toys which would fall under Entry 161 of the First Schedule to the KGST Act, but would be treated as unclassified items falling under Entry 177 of the First Schedule to the KGST Act and the rate of tax would be 8%.