K.P. GOPINATH, PROPRIETOR Vs. STATE OF KERALA

JUDGEMENT

(1.) APPELLANT before us is a registered dealer under the provisions of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short). It is the manufacturer of a commodity known as "Ragitone". In order to get an appropriate clarification from the Commissioner of Commercial Taxes, Kerala, the appellant had filed an application for clarification as envisaged under Section 94 of the Act.

(2.) THE Commissioner of Commercial Taxes, after hearing the appellant's learned Counsel and after going through the literature which would explain the commodity "Ragitone", has come to the conclusion that the rate of tax applicable to the sale of "Ragitone" is under entry 103 of SRO 82/06 and not as contended by the appellant that it would fall under entry 86 of the 3rd schedule to the KVAT Act, 2003. Aggrieved by the reasoning and the conclusion reached by the Commissioner of Commercial Taxes, the dealer is before us in this appeal. The appellant has raised the following questions of law for our consideration and decision. They are as under:

(3.) LEARNED Counsel appearing for the appellant would submit that the item manufactured by the appellant is nothing but a mixture of cereals, pulses and spices and, therefore, necessarily it would fall under entry 86 of the third schedule to the KVAT Act and the rate of tax is at 4%.