TaxTMI 
TaxTMI 
2021 (11) TMI 3
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....003 ('KVAT Act' for short) challenging the judgment dated 03.01.2019 passed in STA No.313/2017 by the Karnataka Appellate Tribunal at Bengaluru ('Tribunal' for short) relating to the tax periods April 2014 to March 2015. 2. This revision petition was admitted to consider the following question of law:- "Whether the Tribunal was right in holding that Manufactured Sand (M-Sand) is not covered under Entry 83 of Schedule III to the Karnataka Value Added Tax Act, 2003?" 3. The assessee, a registered dealer under the provisions of the KVAT Act was engaged in the manufacture and sale of sand which is marketed as 'Robo Sand' during the tax periods under consideration. The assessee was collecting and discharging the VAT on the sales of 'manufact....
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....to the said date, the 'manufactured sand' was liable to be taxed under the residuary entry at 14.5%. In order to reduce the rate of tax on sale of Msand, the Government of Karnataka has issued a Notification dated 31.03.2015, thereby reducing the rate of tax to 5.5%. Thus, sought for the dismissal of the revision petition. 7. We have carefully considered the arguments advanced by the learned counsel for the parties and perused the material on record. 8. Entry 83 of Third Schedule to the KVAT Act reads thus:- "Goods Taxable at Five and One Half Per Cent; 1 to 82. xxxx 83. Sand and grits". 9. Had the intention of the Legislature was to exclude 'manufactured sand', certainly it would have made it clear in the entry itself. Legislature....
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....tute to river sand. The sand should be sharp, clean and course. The grains should be of durable material. The grain sizes must be such that it should give minimum voids. The presence of clay and silt retards the setting of the cement and makes the weaker and the walls or the slab leaks and holds dampness. Comparison of artificial sand with river sand. Sand manufactured by Vertical Shaft Impactor is of cubical shape. Such sand can be used for all types of construction work, Concreting, Plastering etc. and is better substitute to river sand. Followings are the actual result of Concrete Designed with river sand and Artificial sand proportions are by weight Mix Design M 15 M 55 concrete is designed for River sand and artificial sand. Result....
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....as per Entry 83 of the Third Schedule of the KVAT Act vide clarification No. CLR/CR/134/2011-12 dated 03.02.2012. 11. It is true that the clarification issued by the Advance Ruling Authority shall be binding, only on the applicant who seeks clarification and only in respect of the goods or transaction in relation to which a clarification is sought and also only in the proceedings before the officers of the department (other than the Commissioner) and the Appellate Tribunal in terms of sub-section (4) of Section 60 of the KVAT Act. But the same can throw some light while considering the classification of the same goods though may not be binding. 12. In the case of Annapurna Biscuit Manufacturing Co. Kanpur vs. Commissioner of Sales Tax, U.....
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....ntific meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. 15. The Hon'ble Apex Court in the case of Union of India vs. Garware Nylons Ltd., reported in (1996) 10 SCC 413, observed that the burden of proof is on the taxing authorities to show that the particular case or item in question is taxable in the manner claimed by them. There should be material to enter appropriate finding in that regard and the material may be either oral or documentary. It is for the taxing authority to lay evidence in that behalf even before the first adjudicating authority. 16. In the case of Bharat Forge and Press Industries (P) Ltd vs. Collector of Central Excise, B....