9911796707
TMI Blog2016 (4) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - - - Dated:- 26-4-2016 - MR. JAYANT PATEL AND MRS. B.V. NAGARATHNA JJ. APPELLANT: (BY SRI. M.N. SHANKARE GOWDA, ADVOCATE) RESPONDENT: (BY SRI. K.M. SHIVAYOGISWAMY, AGA) JUDGMENT JAYANT PATEL J., Notice. Mr. K.M.Shivayogiswamy, learned Addl. Government Advocate appearing for the respondent waives service of notice. 2. With the consent of learned Advocates appearing on both sides, the appeal is further heard. 3. The present appeal is directed against order dated 24.02.2015 passed by the Advance Ruling Authority, in exercise of power under Section 60(4) of the Karnataka Value Added Tax, 2003 (hereinafter referred to as the KVAT Act for brevity), whereby the material which is being purchased and sold b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eability of the rate will be 5.5 %, but instead, the Advance Ruling Authority has not included the said items under Entry No.71 of Third Schedule of the KVAT Act and has prescribed a separate rate which is illegal and therefore, the present appeal. 7. We may record that Entry No.71 of Third Schedule of Karnataka Value Added Tax, 2003 reads a s under: 71. Printed materials other than books meant for reading; stationary articles namely.- Account books, paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invitation cards, humour post cards, picture post cards, cards for special occasions, photo and stamp albums, computer stationery. The aforesaid shows that the printed material other than books are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all such items, the essential use is for publicity as against private use by any person. Further printing on fabric or other material in contra-distinction to printing done on paper or stationery items are distinct and totally different. 9. If the contention of the appellant is to be accepted that all printing materials are included in the entry irrespective of the material on which the printing is made, the resultant effect would be that the other entries would be redundant. For example, printed garments, printed sarees, printed wall papers and various other printed items though may be falling in the respective entries, would be rendered otiose. In interpretation of an entry in a taxing statute even if the meaning understood in commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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