9911796707
TMI Blog2007 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee seeking clarification with reference to entry No. 40 of the First Schedule to the Karnataka Value Added Tax Act, 2003, it has been clarified by the respondent with reference to its jurisdiction, after interpretation of the entry 40, by holding that the assessee is not liable for exemption under entry 40 of the First Schedule and alternatively the goods being non-scheduled goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this appeal placing reliance upon the decision of the Supreme Court in the case of Shiv Shakthi Gold Fingers v. Assistant Commissioner, Commercial Taxes reported in [1996] Manu SC 1566 wherein the apex court has held after setting aside the decision of the Rajasthan High Court that the shape of the product does not include it from being a form of papad and further observed, the question under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferring to the facts and legal contentions urged by the petitioner has elaborately referred to entry No. 40 of the First Schedule papad which is exempt under section 5(1) of the Act and examined the claim of the assessee with reference to the eatables manufactured by it. The authority has taken note of points with reference to the rival legal contentions urged before it. The meaning of papad an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Shiv Shakthi's case [1996] Manu SC 1566 referred to supra, clarified and held that the food products of Fryums for which they are seeking exemption do not fall under entry 40 papad and therefore it has held that the goods of fry snack pellets in respect of which clarificatory order sought is liable for sales tax under section 4(1)(b) of the Act at the rate of 12.5 per cent. The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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