2014 (11) TMI 332

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. Joseph Pookkatt ORDER 1. This appeal is directed against the judgment and order passed by the Division Bench of the High Court of Karnataka at Bangalore in S.T.A. No. 31 of 2005. 2. The respondent-herein is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, "the KVAT Act") which is engaged in the manufacture and sale of Pressure Cookers, st....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Aluminium Non-stick cookware would be 4% under Section 5 in Third Schedule of KVAT Act. 5. Being aggrieved by the aforesaid clarification, the respondent had approached the High Court in Sales Tax Appeal No.31 of 2005. The High Court by its order, dated 24.02.2006 has held that the phrase "utensils" used in entry No.5 of the Third Schedule of KVAT Act includes stainless steel LPG stove, kerose....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....excluding 'Stainless Steel LPG Stoves' and 'Kerosene Wick Stoves' from Entry 5 of the Third Schedule of the KVAT Act. 10. Learned counsel for the respondent very fairly states that since the respondent has already paid the tax liability, not by virtue of the orders passed by the High Court, the respondent is not intended to make any claim for refund of the tax paid. 11. Since....