ASHIQUE ENTERPRISES Vs. ASSISTENT COMMISSIONER

JUDGEMENT

(1.) The question raised in the Revision filed by the assessee is whether the product "Roofit Mix" sold by the petitioner attracts tax at the rate applicable to "Cement including White Cement" under Entry 27 of the First Schedule to the K.G.S.T. Act at 15%. Petitioner's specific case is that the item does not fall under any of the Entries 1 to 176 of the First Schedule to the Act and therefore it is taxable under the residuary entry under Item 177 at the rate of 8% on the first sale in the State. We have heard Counsel appearing for the petitioner and Government Pleader for the respondents.

(2.) Government Pleader has taken the product description from the Website of the manufacturer, namely, Roofit Mix Industries Limited, wherein the product is described as follows: