2010 (6) TMI 733

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....by C.N. RAMACHANDRAN NAIR J.-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 Go....

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....s v. Commissioner, Commercial Taxes [2009] 19 VST 359 (Ker); [2008] 3 KLT 254. We find that the Commissioner has taken the view consistent with what we have taken in the above decision. Consequently following our judgment above referred, we uphold the order of the Commissioner and dismiss the OTA. Tax necessarily has to be demanded in accordance with the Commissioner's clarification. Demand ha....