2015 (12) TMI 851

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....er : Sri Shivdas, Adv For the Respondent : Sri K M Shivayogiswamy, AGA ORDER Appellant is the manufacturer of a product 'Yakult' which, according to the appellant, is akin to 'lassi' which is a milk product. Hence it is claimed that the appellant would be entitled to the benefit of Entry 19 of the First Schedule of the Karnataka Value Added Tax Act (KVAT Act for short). Appellant approach....

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....ith regard to the constitution of the Authority which has given its ruling. The Authority is constituted under Section 60 of the KVAT Act and the relevant sub-section (1) of Section 60 is reproduced below: S.60: Clarification & Advance Rulings - (1) The Commissioner may constitute an 'uthority for Clarification and Advance Rulings', consisting of at least three Additional Commiss....

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....e KVAT Act. It has, thus, been submitted that the order passed by the said Authority consisting of only two members, cannot be said to be an order of proper 'Authority for Clarification & Advance Rulings', and is liable to be set aside on this ground alone. Sri Shivayogiswamy, learned counsel for respondent has tried to justify the constitution of the Authority which was of only two Additional ....

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..... It may, firstly, be stated that the Rules framed under an Act, cannot override the provisions of the Act. The main Section 60(1) of the KVAT Act clearly mandates that the constitution of the Authority would be of at least three Additional Commissioners. It does not give any scope for interpretation that the Authority consisting of less than three members, would still be a properly constituted....