2023 (5) TMI 970

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellate Tribunal], Bengaluru, has been admitted to consider following questions of law: 1) In the facts and circumstances of the case, whether the Hon'ble Tribunal was right in holding that the 'photo identity cards' sold by the Petitioner does not merit classification under Entry 71 of Schedule III to the Karnataka Value Added Tax Act, 2003; 2) Whether the Hon'ble Tribunal was right in holding that the 'photo identity cards' sold by the Petitioner are instead under the residuary category under Section 4(1)(b)(iii) of the Karnataka Value Added Tax Act, 2003; 3) Whether the Hon'ble Tribunal was right in holding that only the specific goods mentioned under Entry 71 of Schedule III to the Karnataka Value A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er than books meant for reading, merit classification under Entry 71 of Schedule III to the KVAT Act; * Entry 71 has two parts. While, the first part relates to Printed material (other than books meant for reading), the second part relates to stationery articles. Therefore, Entry 71 must be read disjunctively; * the term 'printed material' is not defined under the KVAT Act and hence dictionary meaning must be borrowed to understand the nature of said product; * the raw material in the case of 'photo-identity card' is undisputedly a plastic sheet which undergones a process of cutting to requisite size, digital printing of text material and the photograph. Therefore, the product is nothing but a 'printed material&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... We have carefully considered rival contentions and perused the records. 8. In substance, assessee's case is, all printed materials with the exception of books meant for reading fall within the scope of Entry 71 of Schedule III to the KVAT Act. 9. Revenue's case is, photo identity cards are custom made based on the requirements of the customers. They are not specifically mentioned in the KVAT Act and therefore, they do not fall within the ambit of Entry 71 of Schedule III to the KVAT Act. 10. Entry 71 of Schedule III of the KVAT Act reads thus: "printed materials other than books meant for reading; stationery articles namely Account books, paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invitation cards, h....