2008 (8) TMI 768

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....t per : C.N. Ramachandran Nair, J.]. - The question raised in the revision case filed by the assessee is whether petroleum jelly is taxable as a petroleum product under Entry 108(vi) or a chemical under Entry 33 of the First Schedule to the KGST Act. The Tribunal upheld assessment of petroleum jelly as a petroleum product against which this revision is filed. We have heard counsel appearing for th....

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....nt rates for HP Diesel oil, kerosene etc. provides for tax on other petroleum products "not elsewhere mentioned in this Schedule or in the Second Schedule". By virtue of this residuary entry, all petroleum products not elsewhere mentioned in the Schedule will fall under the said sub-entry of Entry 108. The petitioner has no dispute that petroleum jelly is not a petroleum product as it is a product....