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TMI Blog2015 (2) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... where there is a reference to an eight digit HSN code. Exts.P16 to P20 orders do not indicate as to why the products in question would not merit classification under the specific entry, and would rather be classifiable under the residual entry - In my view, such an exercise has necessarily to be done by an authority who proposes to impose a penalty on an assessee on the ground of mis-classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty that have been passed against him under the Kerala Value Added Tax Act, 2003, for the assessment years 2009 - 2010 to 2013 - 2014. 2. It is the specific case of the petitioner that, he is a dealer in water supply and sanitary goods including articles of brass. The articles of brass are specifically covered under entry 3(2) of Schedule III of the Kerala Value Added Tax Act, 2003 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the petitioner was not afforded an opportunity of hearing prior to the passing of the said orders, the petitioner has approached this Court through the present writ petition. 3. I have heard Sri.K.U.Vijayan, learned counsel appearing for the petitioner and Smt.Sobha Annamma Eappen, learned Government Pleader appearing for the respondents. 4. On a consideration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ather be classifiable under the residual entry. In my view, such an exercise has necessarily to be done by an authority who proposes to impose a penalty on an assessee on the ground of mis-classification of an item. The issue of classification being a mixed question of law and fact, it is incumbent upon the taxing authority to correctly determine the classification of the item, before arriving at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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