9911796707
TMI Blog2006 (10) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... has been preferred under section 62(1) of the Kerala Value Added Tax Act, 2003 read with rule 80(1) of the Kerala Value Added Tax Rules, 2005 against the order passed by the Commissioner of Commercial Taxes dated March 2, 2006 holding that super glue imported and marketed by the appellant is taxable at the rate of 12.5 per cent coming under serial number 3(8) of SRO No. 82 of 2006. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Third Schedule to the Kerala Value Added Tax Act, 2003 under which tax payable for the sale of the item shall not exceed four per cent. The Sales Tax Officer found no reason to accept the said request which led to the appellant filing W. P. C. No. 1983 of 2006 before this court. This court disposed of the writ petition directing the Commissioner to take a decision on the claim raised by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er item 164(10) the department can demand tax at 12.5 per cent only from the date of the gazette notification, dated January 28, 2006. The amended clause (d) of sub-section (1) of section 6 vide Amendment Act 39 of 2005 was notified by the Government in the gazette only with effect from January 28, 2006. Learned Government Pleader Sri Georgekutty Mathew on the other hand contended that even befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken up by the State authorities the courts should be guided by the manner of classification of the goods which are brought to tax rather than the etymological meaning of the product in question or expert's opinion thereto. Admittedly appellant was collecting 12.5 per cent tax for the product in question, prior to the substitution of clause (d) by Act 30 of 2005 and before the notification was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Super glue will not fall under that category, consequently the appellant was collecting tax at the rate of 12.5 per cent. Court in our view is guided by the manner of classification of goods which are brought to tax rather than the experts opinion or the etymological meaning of the product. We are therefore inclined to accept the stand of the State that the product will not fall under item No. 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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