9911796707
TMI Blog2008 (6) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... nd simple form. We, therefore, reject assessee's claim that the product is exempted from tax under item 12(3) of the First Schedule to the Act. "White oats" other than those sold under brand name registered under the Trade Marks Act 1999, will be taxable at four per cent under entry 49(2) of the Third Schedule to the KVAT Act. It is for the assessing officer to examine whether the appellant has obtained a trade mark registration for the product and if not to assess the product at four per cent. Appeal allowed in part. - WP(C) Nos. 36213 of 2007 & WP(C) Nos. 415 of 2008 - - - Dated:- 11-6-2008 - RAMACHANDRAN NAIR C.N. AND MOHANAN V.K. , JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. The only issue ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (8) Canary seed (9) Paddy and paddy chaff (10) Other cereals The question to be considered is whether white oats marketed by the assessee under the name Shantis can be treated as oats as referred in the above entry. We have seen the product produced in the court, which is prepared oats flakes sold in a sealed container made of plastic or poly carbonate. It is noticed from the product description that no additives are used by the assessee in the preparation and the product is 100 per cent oats. It is stated in the attached label that the item can be consumed after cooking in milk or water for five minutes. It is obvious from the nature of the product and the product description that it is not oats grain pure and simple, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouries, sweets made of groundnuts, gingelly, other than those sold under brand name registered under the Trade Marks Act, 1999. (1) Pickles (2) Savories like chips, popcorn, murukku, achappam, pakoda, mixture, chikky items, kuzhalappam and similar preparations. (3) Corn flakes (4) Sweets made of groundnuts or gingily. Obviously oats is not an item covered by entry 48. However, it is a ood product like corn flakes, which is covered by entry 49. Even though learned Government Pleader pointed out that only four items are covered by entry 49, which does not prescribe oats specifically, we find item (2) of entry 49 refers to similar preparations. Since entry 49 provides for food products, we are of the view that food products ..... X X X X Extracts X X X X X X X X Extracts X X X X
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