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TMI Blog2022 (1) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... posing of a matter, where the Rules of Interpretation ought to have been considered but not considered while disposing of the case in the reported judgment and, after taking note of the review involved, set aside the judgment of this Court, remitted the matter to this Court for consideration and disposal afresh. In the circumstances of this case, the adjudication of the CESTAT cannot be treated as the conclusive circumstance in favour of the dealer. The dealer now claims rate of tax at 5% payable on a particular type of furniture sold by the dealer. The dealer will have to establish as a matter of fact and the fact so established in a sequential way corresponds to the HSN Code described in Customs Tariff Act, 1975 - Matter remitted to T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013-14 Order No.ML- 2992/14 (in OR 78/2013/14) dated 16.11.2015 Order dated 20.07.2016 in KVATA- 59/2016 TA(VAT) No.393/2016 O.T.Rev.No.1 31 of 2017 4. The circumstances noted in O.T.Revision No.131 of 2017 are adverted to for considering and disposing of both the revisions. 5. M/s Tiptop Furniture Pvt.Ltd. is a dealer registered under the provisions of Kerala Value Added Tax Act, 2003 (for short 'the Act'). The dealer is doing business in Furniture at Kottakkal. The Commercial Tax Officer, Works Contract and Luxury Tax, Kollam, intercepted vehicle bearing No.KL-55/J-3567 which was carrying wooden cot valued at ₹ 1,75,238/- from Malappur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise by this Court. The legal objection raised by the learned Sr.Government Pleader is that Entry 54 of 3rd Schedule reads as follows: 54. Handicrafts (1) Worked ivory and articles of Ivory 9601.10.00 (2) Worked horn and articles of horn 9601.90.40 (3) Wood marequetry and inlaid wood; Caskets and cases for jewellery and cutlery and similar articles, of wood; Statuettes and other ornaments of wood 4420 (4) Other articles of wood 4421 (5) Articles made of jute 5909.00.30 (6) Other **** 7. Appendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodities coming under that sub-heading of the HSN. III. The commodities which are given eight digit HSN Number shall mean that commodity which bears that HSN Number. IV. As an exception to the above rules, there are certain entries in the Schedules, which bear the eight digit numbers but the four digit heading numbers of such commodities are given for some other commodities mentioned elsewhere. In such cases, the four digit heading shall include only those commodities under that heading excluding that commodity for which the eight digit numbers are given. Similar cases are available in the case of six digit numbers also. In such cases the above principle shall apply mutatis mutandis. V. Where the term 'other' is used in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h concessional rate of tax is claimed by the dealer, are in the nature of sophas, cots etc. where the work of marequetry is involved. The issue whether it constitutes handicraft or not is considered by the CESTAT at the instance of the sister concern and the case of the sister of dealer was accepted. The finding recorded by the CESTAT was confirmed by the Supreme Court. The learned counsel fairly states that the adjudication by the CESTAT may not be binding either on this Court or on the Tribunal. But it is argued that the findings recorded as approved by the Supreme Court would definitely have pursuasive purpose on this Court. Firstly, he submits that the order under revision does not warrant interference of this Court and alternatively it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the dealer that the dealer is entitled to rate of tax at 5% on the furniture sold under the head 'woodmarquetry'. The judgment of the Supreme Court referred to above has taken note of an omission on the part of this Court while disposing of a matter, where the Rules of Interpretation ought to have been considered but not considered while disposing of the case in the reported judgment and, after taking note of the review involved, set aside the judgment of this Court, remitted the matter to this Court for consideration and disposal afresh. In the circumstances of this case, we are of the view that the adjudication of the CESTAT cannot be treated as the conclusive circumstance in favour of the dealer. The dealer now claims rate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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