9911796707
TMI Blog2016 (3) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... "milk powder" in entry Nos. 7 and 76. It may fall in item No. 76 and the exemption may be available if sold by K. M. F, to its union or inter-union sale. If both the entries at items Nos. 7 and 76 are considered in juxtaposition, it is not possible to accept the contention of the appellant that all milk powder would get included in entry No. 7. As such, if such a contention is accepted, it would make entry No. 76 redundant. Further, even otherwise also, initially, entry No. 7 includes milk powder used only as baby food or marketed as baby food and not as milk powder per se - no error committed by the revisional authority. The appellant-assessee is not entitled to the exemption by virtue of entry No. 7 as per notification dated May 31, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the first appellate authority set aside the order of the assessing authority. The matter was taken up in revision before the revisional authority, i.e., the Additional Commissioner of Commercial Taxes. Notice was issued to the appellant. The same was replied to by the appellant and ultimately by the impugned order, the revisional authority found that the exemption is not available as under notification dated May 31, 2003 and the tax was leviable and therefore, the revisional authority confirmed assessment made under section 12A of the Act and set aside the order of the first appellate authority. Under the circumstances, the present appeal is filed before this court. 4. We have heard Mr. Atul K. Alur, learned counsel appearing for ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contention of the appellant's counsel is further considered and tested, with entry No. 76, it is apparent that skimmed milk powder may be consumed or not consumed as baby food or marketed as baby food; skimmed milk will have relevance under item No. 76 only when it is sold by KMF to its unions or when there is an inter-union sale. Therefore, one has to independently consider for interpretation of the entry regarding milk powder in entry Nos. 7 and 76. It may fall in item No. 76 and the exemption may be available if sold by K. M. F, to its union or inter-union sale. If both the entries at items Nos. 7 and 76 are considered in juxtaposition, it is not possible to accept the contention of the appellant that all milk powder would get i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. In our view, such aspect of the matter is outside the scope of the present appeal. If there is any valid ground available in law to the appellant, the same may be agitated as and when the question arises and at that stage the rights and contentions of the Revenue are kept open but, we do not find it appropriate to express any view on the said aspect as the same stands outside the scope of this case for the present. 12. In view of the above, the answer to the question raised earlier is in negative inasmuch as, the appellant-assessee is not entitled to the exemption by virtue of entry No. 7 as per notification dated May 31, 2003. Hence, the same is held in favour of the Revenue and against the assessee. In view of the same, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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