MANJILAS RICE MILL Vs. STATE OF KERALA

JUDGEMENT

(1.) The appellant, a registered dealer, sought for clarification of the rate of tax leviable for certain commodities vide annex-ure I application, submitted before the Commissioner for Commercial Taxes, invoking Section 94 of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as "the Act"). The Commissioner, vide annexure II order, issued the clarification. Being aggrieved by annexure II clarification, the applicant/dealer has preferred this appeal.

(2.) At the time of final hearing, it was submitted by the counsel for the appellant that this Court need to consider the correctness of the clarification only in relation to item Nos. 1 to 7,12,14 and 15 of annexure I and that no interference is required in respect of clarifications given under annexure II in relation to item Nos. 8 to 11, 13 and 16 to 19 of annexure I.

(3.) Hence, the issue to be decided is as to what is the rate of tax applicable under the Act to the commodities shown as item Nos. 1 to 7,12,14 and 15 in annexure I. The commodities, with its description, given in annexure I are as follows: