2010 (6) TMI 733

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..... ner under section 94 of the KVAT Act, declaring processed oats as an item falling under item 49 of the Third Schedule to the Act. Counsel for the appellant contended that oats is covered by item 12 of First Schedule to the Act which provides among other things oats under the head coarse grains. The Government Pleader has produced Notes on Chapter 10 under the Customs Tariff Act which specifically .....

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..... mmissioner has taken the view consistent with what we have taken in the above decision. Consequently following our judgment above referred, we uphold the order of the Commissioner and dismiss the OTA. Tax necessarily has to be demanded in accordance with the Commissioner's clarification. Demand has to be modified in line with the Commissioner's order. If the appellant has collected more ta .....

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