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TMI Blog2021 (3) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... such as Customs Act, Central Excise Act, etc, could be undertaken. The Tribunal committed an error of jurisdiction by solely relying on Invoice and treating the chewing gum as a product falling under Ayurvedic, Unani, etc. In the case on hand, for the view we have taken in the preceding paras, we do not want to dwell further into the matter and we are convinced that the common order under revision is untenable, suffers from too much of brevity, and the relevant aspects, either way, which have bearing on determining the applicable rate of tax, are not considered by the Tribunal and reconsideration of issue is warranted. The matter remitted to Tribunal for disposal afresh, in accordance with law, within three months from the date of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sales of 'Orbit White Chewing Gum' and paid tax at the rate of 4%. The assessing officer rejected the claim of respondent and determined the ratable tax of 'Orbit White Chewing Gum' at 12.5%. The chronological dates and events noted in are considered for disposing of all the revisions, as the circumstances are identical and the issue is same. 3. The assessing officer, through Annexure A, revised the return and called upon the respondent to pay balance tax of ₹ 43,428/- towards difference of tax and interest due thereon. The respondent filed appeal, before the Deputy Commissioner (Appeals) Thiruvananthapuram, and the appellate authority through Annexure B modified the order. The respondent filed second appeals befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Explained further, his argument is that neither the invoice nor the details set out in the invoice under the goods sold in favour of the dealer are finally or conclusively determining factors. Apart from the said contention, it is argued that H.S.N Code 3004.90 comes under 'Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale'. H.S.N. Code 3004.90.11 deals with 'Of Ayurvedic system'. A bare perusal of the description of the said code will not lead to a conclusion that the product 'Orbit White Chewing Gum' can be treated as an Ayurvedic, Unani etc product, for the purpose of KVAT Act as well, leviable at concessional rate of tax. Entry 36(8)(h)(i) of Third Schedule of KV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tax is only 5% under Entry 36 of KVAT Act. 7. The above arguments bring home our conclusion without much reasoning on the first objection taken by the Revenue, namely that in a matter dealing with classification of the product and deciding applicable Entry, the Tribunal would have certainly done better by setting out its reason in support of its conclusion. This Court, in a judgment reported in Himalaya Drug Company v. State of Kerala 2020 (3) KLT 799 has taken the view that importing of the definition in a statute in the regulatory regime into a fiscal statute would not be warranted in view of the fact that the exemptions or concessions granted in a fiscal statute are to be strictly construed. The entitlement to concessional rate i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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