9911796707
TMI Blog2007 (1) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 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: 1. Spices pastes (a) Roasted coconut paste (b) Ginger paste (c) Garlic paste (d) Ginger garlic paste (e) Tamarind paste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, cashewnut, brahmi, thulasi, carrot, cocoa, cardamom, rice bran, soyabeans. Before venturing to offer clarification asked for, one has to go by the Rules of Interpretation of the Schedules, which is given in the Appendix to the Act. The relevant portion of the said Rules in the appendix is extracted below: The commodities in the Schedules are allotted with code numbers, which are developed by the International Customs Organisation as Harmonised System of Nomenclature (HSN) and adopted by the Customs Tariff Act, 1975. However, there are certain entries in the Schedules for which HSN Numbers are not given. Those commodities which are given with HSN Number should be given the same meaning as given in the Customs Tariff Act, 1975. Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat heading excluding that commodity for which the eight-digit numbers are given. Similar cases are available in the case of six-digit numbers also. In such cases, the above principle shall apply mutatis mutandis. (v) Where the term 'other' is used in sub-entries or in sub-subentries, it should be construed by using the doctrine of ejusdem generis. (When specific words are followed by general words, the general words should be interpreted as having the meaning identical to the meaning attributed to the specific words). What this court has to consider is the correctness of the clarification issued by the Commissioner vide annexure II order in relation to the items mentioned above. In view of the Rules provided in the append ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 6 of the Act read with the residuary entry 103 of S.R.O. No. 82 of 2006 and is at 12.5 per cent at all points of sale, as clarified by the Commissioner in annexure II order. Serial Nos. 1(b), 1(c), 1(d) and 1(e) in annexure I are respectively ginger paste, garlic paste, ginger garlic paste and tamarind paste. They specifically fall under sub-entry (18) of entry 120 of the Third Schedule to the Act, attracting tax at four per cent. Thus, those items cannot fall under entry 42 of S.R.O. No. 82 of 2006, as clarified vide annexure II order. The commodities enlisted under Sl. No. 2 in annexure I, with the ingredients thereof already extracted above, are the following: 2. Curry mixes (spices powder) (a) Kerala chicken curry mix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3, 5 and 6 in annexure II are essentially powdered rice. As per entry 9 of the Second Schedule to the Kerala General Sales Tax Act, 1963 cereals are described as follows: Cereals, that is to say, paddy, rice, jower or milo, bajra, maize, ragi, kodon, kutki and barli. As per the Excise Tariff Act also rice falls under cereals. There is no corresponding entry in the KVAT Act for the above commodity. But, all the same, it has to be taken that cereals include rice, as powdered rice or rice flour is not included elsewhere and serial No. 6 in the Second Schedule of the Act does not take in powdered rice or rice flour. At the same time, entry 86 is specific with regard to the mixtures of cereals in raw form, roasted or powdered. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rice flakes, corn flakes, wheat germ invert syrup, malt extract, raisins, cashewnut, almonds, pista, dried banana, dried pineapple, dried pappaya, dried apple, melon seeds, sun flower seeds, pear and apricot. Crunch flakes is not a commodity under any of the items under entry 6 and therefore, crunch flakes cannot fall under entry 6 of the Second Schedule as claimed. It is an item not specified in any of the other Schedules as well and is, hence, exigible to tax at 12.5 per cent under section 6(1)(d) of the Act read with the residuary entry 103 to S.R.O. No. 82 of 2006. Serial No. 12 in annexure I is instant idiyappam, ingredients of which, as shown in annexure I, are rice powder and salt. All the same, instant idiyappam is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
