2008 (6) TMI 557

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....AIR J.-The only issue arising in all the three cases filed by the same assessee pertains to the tax liability on the assessee's product, "white oats", under the Kerala Value Added Tax Act, 2003. On application filed under section 94 of the Act, the Commissioner of Commercial Taxes, vide annexure A order produced in O.T.A. No. 1/2006, clarified that "white oats" falls under the residual entry ....

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....ts" in all forms are exempted from tax. In order to appreciate the contention, we have to refer to the relevant entry, which is extracted hereunder. "12. Coarse grains other than rice and wheat (1) Rye (2) Barley (3) Oats (4) Maize (Corn) (5) Grain Sorghum (6) Buckwheat (7) Millet including jawar, bajra, ragi. (8) Canary seed (9) Paddy and paddy chaff (10) Other cereals" The question to be con....

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.... 12 of the First Schedule makes it clear that the items intended to be covered under the group heading are "coarse grains". The assessee's product is not "coarse grain" but a refined product made out of coarse grain "oats". Moreover, items 1 to 9 arrayed under entry 12 of the First Schedule are not any product of the grain named therein, but are grains of various types in the pure and simple f....

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....ereal flour (6) Flour, meal and powder of the dried leguminous vegetables (7) Wet mix. 49.. Food products like pickles, corn flakes, savouries, sweets made of groundnuts, gingelly, other than those sold under brand name registered under the Trade Marks Act, 1999. (1) Pickles (2) Savories like chips, popcorn, murukku, achappam, pakoda, mixture, chikky items, kuzhalappam and similar preparation....