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TMI Blog2014 (11) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... /06, the aerated products included are aerated water and soda water. Fruit juice included in entry 71(2) and soft drinks included in entry 71(3) are all products which are not aerated. This, therefore, makes it clear that aerated products, except those which are specifically included in entry 71, are outside the purview of SRO No.82/06 and consequently, the product in question has to be treated as an aerated branded soft drink coming within the purview of Section 6(1)(a) of the KVAT Act. - Decided against the assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... oods notified by the Government as per SRO No.82/2006 attracting tax @12.5% as claimed by the petitioner or whether it is an aerated branded soft drink, assessable to tax @20%, being a product falling under Section 6 (1)(a) of the KVAT Act. 5. Section 6(1)(a) of the KVAT Act, as it stood at the relevant period, viz., 2009-10, reads thus; "(a) in the case of goods specified in the Second and Third Schedules at the rates specified therein and at all points of sale of such goods within the State and in the case of aerated branded soft drinks excluding soda at the rate of twenty per cent at all points of sale within the State." 6. Reading of Clause (a) to Section 6(1) shows that in the case of goods specified in Second and Third schedules, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the statute is indicated in the Rules of Interpretation as contained in the Schedule to the KVAT Act. The relevant portion of this provision reads thus; "The commodities in the schedules are allotted with Code Numbers, which are developed by the International Customs Organisation as Harmonised System of Nomenclature (HSN) and adopted by the Customs Tariff Act, 1975. However, there are certain entries in the schedules for which HSN Numbers are not given. Those commodities which are given with HSN Number should be given the same meaning as given in the Customs Tariff Act, 1975. Those commodities, which are not given with HSN Number, should be interpreted, as the case may be, in common parlance or commercial parlance. While interpreting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(a) of the KVAT Act. 12. As we have already stated, Section 6(1)(a), while listing out the products and indicating the rate of tax applicable, did not mention the HSN code. Going by the Rules of Interpretation, when the HSN number is not indicated in the statute or the notification issued thereunder, the interpretation should be on the basis of common parlance or commercial parlance. If the items listed out in Section 6(1)(a) are so interpreted, the only conclusion that is possible is that Appy Fizz, the product marketed by the petitioner, is an aerated soft drink as contemplated under Section 6(1)(a) of the KVAT Act. 13. In so far as Annexure A1 order relied on by the learned counsel for the petitioner is concerned, that is an order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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