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

....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, stoves, Tavas, Flasks etc. 3. The responden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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, kerosene stove and vacuum flask and liable to be taxed....