9911796707
TMI Blog2019 (7) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... T COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT) -1, THE COMMISSIONER OF COMMERCIAL TAXES AND STATE OF KARNATAKA VERSUS M/S. H.H. CEMENT PRODUCTS AND M/S. PEECI INDUSTRIES [ 2016 (3) TMI 1094 - KARNATAKA HIGH COURT] ], wherein the Division Bench of this Court extensively analyzing the issue in the light of various judgments has come to a decision that the attempt of the learned counsel for the assessee that the language used all kinds of bricks in entry No.2 of III schedule should be given to the word bricks , cannot be countenanced for the simple reason that the said expression is followed by the words the like . It is evident that the order of the Division Bench in H.H.Cement Products is not set aside by the Hon ble Apex Court. It is onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-assessment proceedings were concluded classifying the paver bricks under the residuary entry taxable at the rate of 14.5%. 3. Being aggrieved by the same, the petitioners are before this court. 4. Learned counsel Sri. Anil Kumar B, appearing for the petitioners submitted that the finding of the respondent No.3 inasmuch as the paver bricks is not coming under entry No.2 of the III schedule is unjustifiable. Though an appeal was preferred before the Hon'ble Apex Court against the decision of this Court in the case of H.H.Cement Products, supra, in view of the assessee opting to avail the statutory remedy, the Hon'ble Apex Court relegated the assesee back to the statutory Appellate Authorities with an observation that the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the paver bricks sold by the assessee during the period in dispute is exigible to tax at the rate applicable to the goods falling under the residuary entry or at a lesser rate of tax as applicable to the goods coming under entry No.2 of the III schedule of KVAT Act. 9. In order to address this issue, it is apt to refer to entry No.2 of the III schedule to the KVAT Act which reads as under: "All kinds of bricks including fly ash bricks; refractory bricks and the like; ashphaltic roofing sheets; earthen tiles." 10. This very issue was the subject mater of Writ Appeal No.5798/11 in the case of M/s H.H.Cement Products, supra, wherein the Division Bench of this Court extensively analyzing the issue in the light of various judgments has co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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