2008 (8) TMI 768

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..... i Millu Dandapani, for the Petitioner. Government Pleader, for the Respondent. [Judgment per : C.N. Ramachandran Nair, J.]. - The question raised in the revision case filed by the assessee is whether petroleum jelly is taxable as a petroleum product under Entry 108(vi) or a chemical under Entry 33 of the First Schedule to the KGST Act. The Tribunal upheld assessment of petroleum jelly a .....

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..... o is liable to tax under section 5 12 Petroleum jelly is not specifically covered by Entry 33. On the other hand, Entry 108 of the First Schedule which provides for tax on petroleum products after providing different rates for HP Diesel oil, kerosene etc. provides for tax on other petroleum products not elsewhere mentioned in this Schedule or in the Second Schedu .....

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..... lso under the notification only by virtue of specific inclusion therein and not because it is a chemical. We are in agreement with the Tribunal s view that merely because concessional rate is provided for petroleum jelly along with chemicals, it cannot be treated as a chemical. It is open to the Government to grant exemption or concessional rate of tax on any goods subject to such conditions which .....

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