9911796707
TMI Blog2014 (11) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ves, Kerosene Wick Stove and Stainless steel vacuum flask would be 12.5% under Section 4(1) (b) of the KVAT Act and on Aluminium Non-stick cookware would be 4% under Section 5 in Third Schedule of KVAT Act - Held that:- Legislature has amended the Schedule by specifically excluding 'Stainless Steel LPG Stoves' and 'Kerosene Wick Stoves' from Entry 5 of the Third Schedule of the KVAT Act. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent-herein in order to get clarification regarding the rate of tax payable by it had approached the Authority for Clarification and Advance Rulings (for short, the Authority ) under Section 60 of the KVAT Act inter alia requesting the Authority to clarify the rate of tax applicable on the sale of (1)Stainless Steel Pressure Cooker, (2) Aluminium Pressure Cooker, (3) Stainless Steel LPG Stov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be taxed at the rate of 4%. 6. Aggrieved by the impugned judgment and order passed by the High Court, the revenue is before us in this appeal. 7. This Court by order dated 25.09.2006 while issuing limited notice has confined this appeal to the question whether the 'Stainless Steel LPG Stoves' and 'Kerosene Wick Stoves' are utensils within the meaning of entry 5 of Third S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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