2010 (6) TMI 733

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-The challenge is against the clarification issued by the Commissioner under section 94 of the KVAT Act, declaring processed oats as an item falling under item 49 of the Third Schedule to the Act. Counsel for the appellant contended that oats is covered by item 12 of First Schedule to the Act which provides among other things oats under the head coarse grains. The Government Pleader has produced N....