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Transcription

1 KA / BG-GPO/2515/WPP-47/ ðâñž»» ð Çñ åãðàðæ %ºdâ½yâÀÖÐ ~âzdâséâèö{â {â ÀA ÀÄl 146 ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁgÀ, ªÉÄà 26, 2011 (eéåãµà 5 ±ÀPÀ ªÀµÀð 1933) ÀAaPÉ 21 sáuà-3 ÀPÁðgÀzÀ DAiÀiÁ E ÁSÉUÀ¼À ªÀÄÄRå ÀÜgÀ ªÀÄvÀÄÛ ÀܽÃAiÀÄ ÀA A ü¹zà C ü ÀÆZÀ ÉUÀ¼ÀÄ Áæ üpájuà½ué INFRASTRUCTURE DEVELOPMENT DEPARTMENT NOTIFICATION No.ID/20/ITS/2007, Bangalore, Dated: Government of Karnataka, to implement the infrastructure projects on Public Private Partnership (PPP) model under the New Infrastructure Policy-2007 in different sectors has empanelled a list of Transaction Advisors vide Notification No.ID/20/ITS/2007 Dated: The validity of the empanelled list was for a period of two years from the date of issue of the communication, which expires by The GoK is in the process of revising/re-empanelling panel of Transaction Advisors and until such time, the revision is given effect to the validity of the empanelled Transaction Advisors, is extended for further period of 6 months with effect from or to any other date by which the revision is over, whichever is earlier. By Order and in the name of Governor of Karnataka, PR-190 R. SHIVALINGAIAH Under Secretary to Government, PPP Cell, Infrastructure Development Department. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-CLARIFICATION UNDER SECTION 59( (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on Electronic Gas Saving unit - reg. Ref: Application Dated: of Kamal Marketing Co., No.15, 1 st Floor, Ankush Sadan, 6 th Cross, 18 th Main, R.K. Layout, Padmanabhanagar, Bangalore In the application cited above, Kamal Marketing Co., Bangalore, has sought clarification regarding the rate of tax applicable on Electronic Gas Saving unit. 2. Section 59(4) of the Karnatakaa Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is (1625)

2 1626 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, 2011 sáuà-3 within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.200/10-11, Dated: It is clarified that Electronic Gas Savings unit or Electronic Gas saver is liable to tax at 13.5% under Section 4(1)(b) of the Karnataka Value Added Tax Act, PRADEEP SINGH KHAROLA PR-224 Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on certain commodities-reg. Ref: Application Dated: of Shree Venkateshwara Processors, 2-229, Chandalike, Vittle , Bantwal. In the application cited above, Shree Venkateshwara Processors, 2-229, Chandalike, Vittle , Bantwal, has sought clarification regarding the rate of tax applicable on certain commodities. 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.174/10-11, Dated: It is hereby clarified that the rates of tax applicable on the following goods are as indicated under: Sl. Goods Rate of tax/ Section No. 1. Cashew Kernels 4% from upto Roasted cashew kernels as per notification No.FD 121 CSL 3. Roasted & Salted cashew kernels 2006(1), dated: and at 5% 4. Salted and masala cashew kernels of various flavours from as per notification 5. Roasted cashew kernels coated with sugar, honey salt or chocolate. No.FD 82 CSL 10 (III), dated: PRADEEP SINGH KHAROLA PR-225 Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE- CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on certain commodities-reg. Ref: Application Dated: of Sri Vijayaraju, Proprietor, Aditya Automation, 522/D, 2 nd Stage, 1 st Block, Dr.Rajkumar Road, Rajajinagar, Bangalore-10. In the application cited above, Aditya Automation, Bangalore, has sought clarification regarding the rate of tax applicable on certain commodities. 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is

3 sáuà-3 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.224/10-11, Dated: It is hereby clarified that the rates of tax applicable on the following goods are as indicated under: Sl. Goods Rate of tax/ Section No. 1. Electric Scooters running on batteries 5% w.e.f as per Sl.No.16 of Notification No.FD 82 CSL (III), dated: Spares & parts of electric scooters 13.5% under Section 4(1)(b) of the KVAT Act, Fitness equipment 5% under entry 90 of the Third Schedule to the KVAT Act, Spares & parts of fitness equipment 13.5% under Section 4(1)(b) of the KVAT Act, Bicycles 5% under entry 13 of the Third Schedule to the KVAT Act, Spares & parts of bicycles 5% under entry 13 of the Third Schedule to the KVAT Act, PRADEEP SINGH KHAROLA PR-298 Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE- CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on flour mill machinery and parts of flour mill machinery -reg. Ref: Application Dated: of Sri K.N. Narasimha Murthy, Proprietor, Fluid Air Systems, No.105, Parisara, S.V.K.Layout, Opp.CH(Q), Bharathinagar II Stage, BEL Layout, Magadi Main Road, Bangalore-91. In the application cited above, Sri K.N. Narasimha Murthy, Proprietor, Fluid Air Systems, Bangalore, has sought clarification regarding the rate of tax applicable on flour mill machinery and parts of flour mill machinery. 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.202/10-11, Dated: It is clarified that flour mill machinery and parts of flour mill machinery covered by CET heading 8437 are liable to tax at 5% as per serial number 38 of the table in notification No.FD 316 CSL 2005(I), dated: PRADEEP SINGH KHAROLA PR-299 Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE- CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on certain commodities-reg. Ref: Application Dated: of Sri Tanweer Abbas Shaikh, Director, Taiffur trading Pvt Ltd., 1 st Floor, 764-A, 9 th Cross, 5 th Block, HBR Layout, Nagawara Main Road, Bangalore

4 1628 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, 2011 sáuà-3 In the application cited above, Sri Tanweer Abbas Shaikh, Director, Taiffur trading Pvt Ltd., 1 st Floor, 764-A, 9 th Cross, 5 th Block, HBR Layout, Nagawara Main Road, Bangalore , has sought clarification regarding the rate of tax applicable on certain commodities. 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxess to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.236/10-11, Dated: It is hereby clarified that the rates of tax applicable on the following goods are as indicated under: Sl. Goods Rate of tax/ Section No. 1. Black pepper powder 5% as per entry Sl.No.89 of the Third Schedule to the KVAT Act, Chat masala Powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Chole masala powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Chicken masala powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Coriander powder 5% as per entry Sl.No.89 of the Third Schedule to the KVAT Act, Fish masala powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Garam masala powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Turmeric powder 5% as per entry Sl.No.89 of the Third Schedule to the KVAT Act, Chilli powder 5% as per entry Sl.No.89 of the Third Schedule to the KVAT Act, Mutton masala powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Panner butter masala powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Pav bhaji masala 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Rasam powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Sambar powder 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: Tandoori chicken masala 5% as per item 2 of Notification No.FD 82 CSL 10 (III), dated: powder 16. Jeera powder 5% as per entry Sl.No.89 of the Third Schedule to the KVAT Act, Energy drinks 13.5% under Section 4(1)(b) of the KVAT Act, Lollipop (Confectionery) 13.5% under Section 4(1)(b) of the KVAT Act, PR-326 PRADEEP SINGH KHAROLA Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE- CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on medical equipments, devices and implants -reg., Ref: Application Dated: of Sri Ravi Kumar N.B. Finance Manager, Span Health Care Private Limited, Columbus Business Chambers, #17, 7 TH Temple Street, 15 th Cross, Malleswaram, Bangalore In the application cited above, Sri Ravi Kumar N.B. Finance Manager, Span Health Care Private Limited, Bangalore , has sought clarification regarding the rate of tax applicable on medical equipments, devices and implants. 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxess to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining

5 sáuà-3 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.118/10-11, Dated: It is clarified that medical equipments, devices and implants are liable to tax at 5% with effect from as per entry 61 of the Third Schedule to the Karnataka Value Added Tax Act, PRADEEP SINGH KHAROLA PR-22 Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE- CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on certain commodities-reg. Ref: Application Dated: of Sri S.K. Sharma, Managing Director of Siemens Hearing Instruments Pvt Ltd., Unit No.14, 7 th Floor, Innovator International tech Park, Whitefield Road, Bengaluru In his application cited above, Sri S.K. Sharma, Managing Director of Siemens Hearing Instruments Pvt Ltd., has sought clarification regarding the rate of tax applicable on certain commodities. 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.186/ , Dated: It is hereby clarified that the rates of tax applicable on the following goods are as indicated under: Sl. Goods Rate of tax/ Section No. 1. Hearing aids Exempted from tax under sub section (1) of Section 5 as per entry 2 of the First Schedule to the KVAT Act, Parts and accessories of hearing aids, 13.5% under Section 4(1)(b) of the KVAT Act, hearing aid batteries and ear moulds PRADEEP SINGH KHAROLA PR-23 Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE- CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on certain commodities-reg. Ref: Application Dated: of Vaccum Techniques Pvt Ltd., No.36A, AGS Layout, MSR Nagar, Bangalore In the application cited above, Vaccum Techniques Pvt Ltd., Bangalore, has sought clarification regarding the rate of tax applicable on certain commodities. 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is

6 1630 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, 2011 sáuà-3 within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.222/ , Dated: It is hereby clarified that the rates of tax applicable on the following goods are as indicated under: Sl. Goods Rate of tax/ Section No. 1. Stainless steel 316 cathodes with twin copper hanger bars 13.5% under Section 4(1)(b) of the KVAT Act, Lead anti money anodes with copper hanger bars 3. Copper Bus Bars PRADEEP SINGH KHAROLA PR-268 Commissioner of Commercial Taxes, (Karnataka), Bangalore. COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE- CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 Sub: KVAT Act, 2003-Clarification under Section 59(4) regarding the rate of tax applicable on school uniform caps made out of fabric -reg. Ref: Application Dated: of Mukesh Hosiery Centre, 139/2, D.S. Lane, Chickpet Cross, Bangalore In the application cited above, Mukesh Hosiery Centre, Bangalore, has sought clarification regarding the rate of tax applicable on school uniform caps made out of fabric 2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of assessments and collection of revenue. 3. Hence the following clarification is issued. Clarification No.CLR.CR.239/ , Dated: It is clarified that school uniform caps made out of fabric are liable to tax at 13.5% under Section 4(1)(b) of the Karnataka Value Added Tax Act, PRADEEP SINGH KHAROLA PR-267 Commissioner of Commercial Taxes, (Karnataka), Bangalore. OFFICE OF THE ASST. COMMISSIONER OF COMMERCIAL TAXES, LOCAL VAT OFFICE-460, DAVANAGERE Notified Authority under Rule 6(1) of the CST (Karnataka) Rules 1957 NOTIFICATION No.ACCT/LVO-460/10-11, Dated: By Virtue of the provisions of Rule 12(2) of the CST (Registration & Turnover) Rules1957 and Rule 6(e) of the CST (Karnataka) Rules 1957, it is hereby notified for general Information that the declaration in Form-C below is declared to be obsolete and invalid.

7 sáuà-3 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, Sl. Number of (including Name & address of the Registration The Address of the Date of issue Whether Remarks No. code No.) of dealer to whom declaration certificate No. dealer to whom the of Forms by Lost/Stolen declaration Forms Forms/is/ are issued by the of the dealer declaration is/ are the dealer destroyed Lost destroyed or department with date of C under CST Act, sent stolen Form issue C Form serial M/s. S.K. Veerabhadrappa TIN M/s. Jaquar & Lost Issued for the No.KA-C-01- & Co. P.B. Road, Co., Bhiwadi. period in original Davanagere. Rs.48,85,606/- & duplicate AHAMAD JAN PR-65 Assistant Commissioner of Commercial Taxes, LVO-460, Davanagere. OFFICE OF THE ASST. COMMISSIONER OF COMMERCIAL TAXES, LOCAL VAT OFFICE-025(Addl.), BANGALORE Notified Authority under Rule 6(i) of the CST (Karnataka) Rules 1957 NOTIFICATION No.ACCT/LVO-025(A)/ , Dated: By Virtue of the provisions of Rule 12(2) of the CST (Registration & Turnover) Rules1957 and Rule 6(e) and 6(i) of the CST (Karnataka) Rules 1957, it is hereby notified for general Information that the declaration in Form-C described below is declared to be obsolete and invalid. Sl. Number Name and address of the Registration The address of the Date of issue Whether Remarks No. (including code No.) of dealer to whom declaration certificate No. dealer to whom the of Forms/s by Lost/Stolen declaration Forms Lost Forms/ is/are issued by the of the dealer declaration is/ are sent the dealer destroyed destroyed or stolen department with date of C under CST Act, form issue C Form Sl.No.TCK- M/s. American Power TIN M/s. Elmas Lost Total amount R in Original Conversion (I) Pvt.Ltd., Magnetics Private of & Duplicate No.187/3 & 188/3, Jigani, Limited, No.B-30A, Rs.5,56,486/- Bangalore Electronic Complex, Kushaiguda, Hyderabad K.C. SUJATHA Assistant Commissioner of Commercial Taxes, LVO-25(A), VTK-2, Bangalore. PROCEEDINGS OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL VAT OFFICE-025(A), BANGALORE, DATED: Present : K.C. Sujatha Asst.Commr.of Comml. Taxes. Subject: Loss of C Form in case of M/s American Power Conversion India Pvt. Ltd., Bangalore. Read: Letter Dated: of M/s American Power Conversion India Pvt. Ltd., Bangalore. Preamble: M/s American Power Conversion India Pvt.Ltd., Bangalore, No.187/3 & 188/3, Jigani, Bangalore , is a registered dealer born on the files of this office bearing TIN The company in its letter cited at read above has intimated that the below mentioned C Form issued by the department, is lost while traveling from Kushaiguda to Taranaka in Andhra Pradesh.

8 1632 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, 2011 sáuà-3 Sl. No. C form No. Name of the party to whom C issued Amount 1. TCK-R M/s. Elmas Magnetics Private Limited, No.B-30A, Electronic Complex, Kushaiguda, Hyderabad Rs.5,56,486/- The company has produced the proof for having filed the complaint to police authorities for loss of above C Forms and paper notification & executed Indemnity Bond in favour of the Government as laid down under Rule 12(2) and 12(9) of CST Act, effect. PR-308 Since the above said C form is stated to be lost in transit, the Forms so lost is treated as Invalid. Hence this order. ORDER NO.ACCT/LVO-025(A)/ , Dated: In view of the circumstances explained above the C form Sl.No.TCK-R is treated as invalid with immediate K.C. SUJATHA Assistant Commissioner of Commercial Taxes, LVO-25(A), VTK-2, Bangalore. PÀ ÁðlPÀ «zàäåvï Àæ ÀgÀt UÀªÀÄ AiÀÄ«ÄvÀ ÀASÉå: EEE/ ÉA. È.PÁ.G.«/JEE-1/PÀ-102/11-12/644, ÁAPÀ:20 Éà ªÉÄÃ, 2011 PÀ.«. Àæ... AiÀÄÄ 2003gÀ «zàäåzàòqû ÀgÀ gádä C ü AiÀĪÀÄ ÀæPÀgÀtzÀ 164gÀ C ÀéAiÀÄ AiÉÆÃd ÉUÀ¼À ÀÄß gàæ ¹zÉ. ºÁUÀÆ ÀzÀj AiÀĪÀÄzÀ ÀæPÀgÀt 164 gà C ÀéAiÀÄ F ªÀÄÆ PÀ AiÉÆÃd ÉUÀ¼À ÀÄß ÁªÀðd PÀ w¼àäªà½péuáv ÀæPÀn ÀÄwÛzÉ. AiÉÆÃd ÉAiÀÄ «ªÀgÀUÀ¼ÀÄ F jãw EªÉ. 1) AiÉÆÃd ÉAiÀÄ ºÉ ÀgÀÄ: ºÁ EgÀĪÀ lªàgï ÀASÉå: 28 jazà `J' «zàäåvï PÉÃAzÀæ D ÀAzÀgÁªï ÀPÀð ïªàgéué EgÀĪÀ 66 PÉ.«éªÀiÁUÀðªÀ ÀÄß GzÉÝòvÀ 66 PÉ.«. éªàiáuàð sàæuàvà PÉÃ ï ªÀiÁUÀðªÁV 2.3 Q.«ÄÃ. zàægäzàµàäö ÀjªÀvÀð É ªÀiÁqÀĪÀÅzÀÄ. 2) AiÉÆÃd ÉAiÀÄ ÀæAiÉÆÃd ÀUÀ¼ÀÄ: 220/66 PÉ«``J ï.dgï.j ï.'' «zàäåvï PÉÃAzÀæ AzÀ 220/66 PÉ.«. `J' ÉÖõÀ ï G À «zàäåvï PÉÃAzÀæPÉÌ ºÁ EgÀĪÀ 66 PÉ.«. éªàiáuàðªà ÀÄß 66 PÉ.«. éªàiáuàð sàæuàvà PÉÃ ï ªÀiÁUÀðªÁV ÉAUÀ¼ÀÆgÀÄ ªÉÄmÉÆæ géê Ä PÁªÀÄUÁj À ĪÁV ÀjªÀwð À ÁUÀÄwÛzÉ. ÀªÀÄ ÀðPÀ «zàäåvï ÀÆgÉÊPÉ ºÁUÀÆ CqÀZÀuÉ gà»và «zàäåvï ÀgÀ gádä ªÀiÁqÀĪÀÅzÀÄ ªÀÄvÀÄÛ ªÀÄÄA À ºÉZÀÄѪÀj «zàäåvï ºÉÆgÉAiÀÄ ÀÄß j ÀĪÀÅzÀÄ. 3) 66 PÉ.«. ªÀiÁUÀð ºÁzÀĺÉÆÃUÀĪÀ ÀæzÉñÀUÀ¼ÀÄ: qá: gáeïpàäªàiágï gà ÉÛ, ÀÄeÁvÀ avàæªàäa gà gà ÉÛ, NPÀ ÀÄgÀ ï ÁÝt, D ÀAzÀgÁªï ÀPÀð ï. 4) CAzÁdÄ ªÉZÀÑ: ªÀiÁUÀð PÀëUÀ¼ÀÄ PÀ ÁðlPÀ «zàäåvï Àæ ÀgÀt UÀªÀÄ AiÀÄ«ÄvÀ ªÉÄÃ É w½¹gàäªà AiÉÆÃd ÉUÀ¼À ÀÄß PÁAiÀÄðUÀvÀUÉƽ À Ä 1885gÀ ságàwãaiàä mé UÁæ sï C ü AiÀĪÀÄ sáuà (III)gÀ (PÉÃA æaiàä PÁ ÄzÉ 1885gÀ 13) C ÀéAiÀÄ mé UÁæ sï Áæ üpájuà¼àä ºÉÆA gàäªà J Áè C üpágàuà¼à ÀÄß ºÉÆA gàävàûzé. ÀzÀj AiÉÆÃd ÉUÀ½UÉ DPÉëà ÀuÉUÀ¼Éà ÁzÀgÀÆ EzÀÝ è UÀªÀÄzÀ UÀªÀÄ ÀPÉÌ DPÉëà ÀuÉUÀ¼À ÀÄß F ÀæPÀluÉ ÀæPÀlªÁzÀ 15 ÀUÀ¼À M¼ÀUÉ F PɼÀ À»zÁgÀgÀ PÀbÉÃjUÉ PÀ¼ÀÄ» À ºÀÄzÀÄ. r-62 PÁAiÀÄð ªÁðºÀPÀ EAf AiÀÄgï («), ÉAUÀ¼ÀÆgÀÄ ÈºÀvï PÁªÀÄUÁj GvÀÛgÀ «sáuà, PÀ.«. Àæ... ÉAUÀ¼ÀÆgÀÄ-09 ÁªÀðd PÀ ÀÆZÀ É ºÉÊ-mÉPï CPÀÄåªÀÄÄ ÉÃlgï ÉæöʪÉÃmï «ÄmÉqï ÉÆÃAzÁ ÄvÀ PÀbÉÃj ÀA.7, 1 Éà ªÀĺÀr, f ÁèPï, Áèn ÀA.¹n, ºÉZï.JA.n. ªÀÄÄRågÀ ÉÛ, ªÁqïð ÀA.1, AiÀıÀªÀAvÀ ÀÄgÀ, ÉAUÀ¼ÀÆgÀÄ ÁªÀðd PÀ ªÀiÁ»wUÁV w½ ÀĪÀÅzÉà ÉAzÀgÉ ºÉÊ-mÉPï CPÀÄåªÀÄÄ ÉÃlgï ÉæöʪÉÃmï «ÄmÉqï À ÀzÀ ÀågÀ ªÁ ðpà ÁªÀiÁ Àå À séaiàää, ±ÀÄPÀæªÁgÀ ÁAPÀ:29 Éà K æ ï 2011gÀ ɽUÉÎ UÀAmÉUÉ PÀA À AiÀÄ ÉÆAzÁ ÄvÀ PÀbÉÃj, ÀA.7, 1 Éà ªÀĺÀr, f. ÁèPï, Áèn ÀA ¹n, ºÉZï.JA.n. ªÀÄÄRågÀ ÉÛ, ªÁqïð ÀA.1, AiÀıÀªÀAvÀ ÀÄgÀ, ÉAUÀ¼ÀÆgÀÄ dgàävzàäý, C è F ªÉÄÃ É ÀÆa¹zÀ PÀA À AiÀÄ ÀÄß ªÀÄÄZÀÑ Ä «±ÉõÀ oàgáªà ÀÄß F PɼÀV ÀAvÉ ªÀÄAr¹ CAVÃPÀj À Á ÄvÀÄ. ÀܼÀ: ÉAUÀ¼ÀÆgÀÄ ÁAPÀ: PÀA À AiÀÄ ÀÄß ÀéAiÀÄA DV, ÀzÀ ÀågÀ EZÉÑAiÀÄAvÉ, ÀéAiÀÄA DV ªÀÄÄZÀÄѪÀ tðaiàäzàavé, ªÀÄÄZÀÑ Ä wãªàiáð À ÁVzÉ. ªÀÄAqÀ½AiÀÄ DzÉñÀzÀ ªÉÄÃgÉUÉ eéæãvazàgï ¹AUï QéqÉÃlgï

9 sáuà-3 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, PÀA À AiÀÄ ºÉ ÀgÀÄ ªÀåªÀºÁgÀzÀ ÀégÀÆ À ÉÆÃAzÁ ÄvÀ PÀbÉÃj «¼Á À QéqÉÃlgïgÀªÀgÀ ºÉ ÀgÀÄ ªÀÄvÀÄÛ «¼Á À ságàa ÀA.151 ( AiÀĪÀÄ 315 ÉÆÃr) PÀA À ªÀÄÄZÀÄѪÀÅzÀPÉÌ ÀzÀ ÀågÀÄ ÀéAiÀÄA DV PÉÊUÉÆAqÀ oàgáªàå ÉPÀë ï 516gÀ C ÀéAiÀÄ QéqÉÃlgï gàªàgà ÀÄß ÉÃ«Ä ÀĪÀ ÉÆÃnÃ ï ºÉÊ-mÉPï CPÀÄåªÀÄÄ ÉÃlgï ÉæöʪÉÃmï «ÄmÉqï UÁè ïªàiáåmï Áålj ªÀÄvÀÄÛ.«.¹. Áålj À ÀgÉÃlgïìUÀ¼À vàaiàiágàpàgàä ªÀÄvÀÄÛ ªÀiÁgÁlUÁgÀgÀÄ ÉêÀÄPÁwAiÀÄ ÁAPÀ: 29 Éà K æ ï 2011 AiÀiÁjAzÀ ÉêÀÄPÁw DVzÉ ÀܼÀ: ÉAUÀ¼ÀÆgÀÄ ÁAPÀ: r-44 ÀA.7, 1 Éà ªÀĺÀr, f. ÁèPï, Áèn ÀA.¹n ºÉZï.JA.n. ªÀÄÄRå gà ÉÛ, ªÁqïð ÀA.1, AiÀıÀªÀAvÀ ÀÄgÀ, ÉAUÀ¼ÀÆgÀÄ eéæãvazàgï¹auï J-65, «ÄÃgÁ ÁUï, ÀªÀzɺÀ ÁAPÀ: ÀzÀ ÀågÀ À séaiàä è, ÀzÀ ÀåjAzÀ ªÀÄAqÀ½AiÀÄ DzÉñÀzÀ ªÉÄÃgÉUÉ eéæãvazàgï ¹AUï QéqÉÃlgï OFFICE OF THE CHIEF Xth ADDL. CHIEF METROPOLITAN MAGISTRATE, MAYO HALL UNIT, BANGALORE CITY DRAFT NOTIFICATION It is hereby notified to the General public that the following unclaimed vehicles are in the custody of RAMAMURTHYNAGAR POLICE STATION, BANGALORE CITY. Which are seized under the various crime cases/ C-Misc and NCR cases. Sl. No. Cr.No./C-Misc/ NCR No. PF No. Type of Vehicle and Reg. No. Chassis No. Engine No. 1. C.Misc No.01/08 04/08 Lamrata CAT-2963 TAMPERED TAMPERED 2. 02/08 05/08 Bajaj Scooter KA-04-J-7889 TAMPERED TAMPERED 3. 03/08 06/08 LML Vespa HR TAMPERED TAMPERED 4. 05/08 11/08 Suzuki Max 100 CTJ-2052 TAMPERED TAMPERED 5. 06/08 12/08 TVS XL Super Heavey Duty KA-03-CD /08 25/08 Hero Puck AP P3109F47783 TAMPERED P TAMPERED 7. 09/08 26/08 Kinetic Style KA-03-Y-7717 TAMPERED TAMPERED 8. 11/08 29/08 Hero Honda CBZ, No Reg. Number 02F46C F /2007 u/s 176/07 TVS XL Super Heavy Duty odid MD621AD IPC AP-03-AA D /2007 U/S 154/07 Yamaha RX IL DIL (b) r/w 102 crpc KA-36-H /07 U/S /07 Bajaj Pulsar DJEBJK31079 DTVDJK31108 IPC KA-01-V /07 U/S 379 -Do- TVS XL Super Heavey Duty PI PO30169 IPC KA-04-ED /2007 U/S 194(a)/07 Hero Honda Splendar NO Reg. Number TAMPER TAMPER IPC Black 14. -DO- 49/08 TVS Victor 3306M N3306F56807 KA-05-X DO- 51/08 Hero Honda Splendar NO Reg. Number TAMPER TAMPER 16. -DO- -DO- Hero Honda Splendar NO Reg Number 03A18E A20F23144

10 1634 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, 2011 sáuà DO- 52/08 Bajaj Pulsar KA-04-ED /2008 U/S 92/08 Hero Honda Passion 02L21M L21C IPC MH-12-BR-3804 Any person having right to claim to above vehicles shall approach the RAMAMURTHYNAGAR POLICE STATION, BANGALORE CITY with necessary document within one month from today failing which the above vehicles will be confiscated to Government. Any claims received after the due date will not be entertained. X Addl. Chief Metropolitan PR-549 Magistrate, Bangalore City. GOVERNMENT OF KARNATAKA Department of Commercial Taxes Office of the Commissioner of Commercial Taxes in Karnataka, V.T.K.,Gandhinagar, Bangalore-9 No.CLR.CR.113/10-11, Dated 28 th February, 2011 PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES Present : Pradeep Singh Kharola, IAS, Commissioner of Commercial Taxes. 1. In the matter of the application dated of Sri. B.S. Bhat, Chief Executive Officer, Bhat s Foods, Magadi Road, Bangalore. 2. In the matter of issue of clarification of rate of tax under Section 59(4) of the Karnataka Value Added Tax Act, 2003 Sri. B.S. Bhat, Chief Executive Officer of Bhat s Foods, No.44, 1 st Floor, 1 st Cross, P.C. Industrial Estate, Magadi Road, Bangalore ( the applicant for short), has filed an application dated requesting for clarification of rate of tax applicable on Chapathis and Ready to eat fried snacks. It is contended in the application that bread and chapathis are alike falling under the scope of entry 12 of the First Schedule to the Karnataka Value Added Tax Act, 2003 ( the Act for short). Since the applicant had sought a personal hearing in the matter an opportunity was provided on when Sri. Sourabh, Advocate, and Sri. B.S. Bhat, Chief Executive Officer of Bhat s Foods, were heard in the matter. Written submissions filed on behalf of the applicant and the sample of chapathis furnished have been taken on record. 2. The contentions of the applicant are summarised as follows:- (a) It is contended that Encyclopaedia Britannica defines bread as, a baked food product made of flour that is moistened, kneaded and some times fermented. A major source since pre-historic times, it has been made in various forms using a variety of ingredients and methods throughout the world. It further states, Flat breads, the earliest form of bread, are still eaten, especially in much of the Middle East, Asia and Africa. The principal grains used in such breads are corn (maize), barley, millet and buckwheat millet cakes and chapathis (sic)(crisp, whole-wheat cakes) are popular types in India. The term bread appearing along with bun under entry 12 of the First Schedule to the Act is not qualified by any other expression either to include or denote some form of bread or to exclude any form of bread from its ambit. Hence, chapathis which have the same procedure for preparation as bread is a kind of bread exempt from tax under the First Schedule to the Act. (b) In the case of Kalyani and Co, Vs Commissioner of Sales Tax, reported in (1953) 4 STC 387, the Hon ble Hyderabad High Court has held that bread includes and should include all forms and kinds of bread which are prepared by moistening, kneading, baking, frying or roasting meal or flour with or without the addition of yeast, leaven or any other substance for puffing or lightening the article. In the light of the ratio of the Hyderabad High Court ruling it can be safely concluded that courts in this country have given the term bread a very wide and unfettered meaning extending to all forms of bread that are prepared and consumed in India, not limiting the scope to the form of bread popularly known as double roti. The chapathis being produced by the applicant must be seen as nothing but one of the multiple forms of bread produced in India and must be found to fall within the scope of entry 12 of the First Schedule to the Act. (c) In the case of Bharat Forge and Press (P) Ltd., Vs Collector of Central Excise, reported in (1990) 1 SCC 532, the Hon ble Supreme Court of India has stated as follows:- unless the department can establish that the goods in question can by no conceivable process of reasoning be brought under any of the tariff items resort can be had to the residuary item.

11 sáuà-3 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, A similar view was expressed by the Apex Court in the case of Eskayef Limited Vs Collector of Central Excise, reported in (1990) 4 SCC 680, that a residuary entry must not be resorted to, unless it is not possible to classify a product under a specific entry by a process of reasoning. In the case of Commissioner of Sales Tax, M.P. Vs Jaswant Singh, reported in (1967) 19 STC 469, the Hon ble Supreme Court has observed as follows:- If a statute uses the ordinary words of everyday use, such words should be construed according to popular sense this rule was stated as early as 1831 by Lord Tenterden in Attorney General Vs Winstanley.. if a statute contains language which is being capable of construed in popular sense in a sense which people conversant with the subject matter with which the statute is dealing would attribute to it. When the said Supreme Court s guidance is applied to the present case wherein an edible, consumable good made from moistened, kneaded flour, baked in oven must be understood in accordance with its ordinary meaning, i.e. as an item primarily composed of flour and baked to be made edible and used as staple food in whatever shape it might be prepared and by whatever name it might be called. Thus bread and chapathis are to be treated as the same goods covered by entry 12 of the First Schedule to the Act and exempt from tax. 3. All the aforesaid contentions of the applicant and the sample of chapathi furnished are examined and discussed as follows : - (a) (i) Entry 12 of the First Schedule to the Act reads as, Bread and bun. It is agreed that bread and chapathi are foods. But in common parlance bread and chapathi have different connotations. Bread is never regarded as chapathi and similarly chapathi is never regarded as bread. Both, it is true, are food items but they have a different identity in the eyes of the common man. Bread is a European food concept whereas chapathi is an Indian food concept. When the two commodities have different connotations in the eyes of the people who consume it, dictionary definition cannot be pressed into service. (ii) In India bread and bun are available in market. But chapathi is usually prepared in homes as an item forming part of an Indian meal and taken with subji or curry along with rice, etc. (iii) Chapathi is also prepared and served in hotels and other eating places as part of meal or as a break-fast item to be taken with subji or chutney or curry. It has its own distinct popular and commercial identity in trade market whether eaten in a hotel or purchased as food parcel from a hotel for consumption at home. The chapathis of the applicant are prepared out of wheat flour, water, sun-flower oil, soy protein, salt, etc. and is similar to home made or hotel made chapattis and are commercially different and distinct commodities from bread or bun occurring in entry 12 of the First Schedule to the Act. In the case of Chiranjit Lal Anand Vs State of Assam and Another, reported in (1985) 60 STC 89, the Apex Court has observed as follows:- It is well-settled that in interpreting items in statutes like the Sales Tax Acts whose primary object is to raise revenue and for which purpose they classify diverse projects, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning i.e. the meaning attached to them by those dealing in them. If any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined. But in the absence of any definition being given in the enactment, the meaning of the term in common parlance or commercial parlance has to the adopted Hence the argument that the preparation procedures of bread and chapathi are similar, and that chapathi is a kind of bread and therefore entry 12 of the First Schedule should be construed as covering chapathis cannot be accepted. It is to be noted here that in Karnataka, bread is known as bread and chapathis are known as chapathis and these commodities are never confused for one another. (b) It is agreed that the Hon ble High Court of Hyderabad had ruled, in the case of Kalyani and Co. Vs Commissioner of Sales Tax (4 STC 387), that bread includes and should include all forms and kinds of bread prepared by moistening, kneading, baking, frying or roasting meal or flour with or without addition of yeast, leaven or any other substance for puffing or lightening the article. However, it is to be noted that, this ruling was based on the subsequent amendment made to the entry relating to bread so as to include double roti, chapathi, kulcha and shiramal under the Hyderabad General Sales Tax Act, This judgement would not be applicable to the instant case in which the applicant contends that the term bread in the First Schedule to the Karnataka Value Added Tax Act, 2003, includes chapathis, because there has been no amendment to the term bread to include chapathis or any other similar article within the

12 1636 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, 2011 sáuà-3 ambit of such term. It is to be noted here that the Honble Supreme Court of India has, in the case of V.V.S. Sugars Vs Government of A.P. and Others, reported in 1999 (47) Kar. L. J. 162, observed that a taxing statute must be interpreted as it reads, with no additions and no subtractions, on grounds of legislative intendment or otherwise. The said judgement rendered by a Five Judge Bench of the Apex Court does not allow this authority to give any extended meaning of the entry in the statute which reads just, Bread and bun. The said entry covers only what is popularly known and understood by the words bread and bun. Chapathi is a specific commodity having its own description in popular sense, i.e. common parlance. Commercially also, those who trade in chapathi treat it as a commodity distinct and different from bread or bun. Since, the views of the Supreme Court over-ride that of any High Court, the argument that the ratio of the decision of the Hon ble High Court of Hyderabad should be given effect in this proceeding cannot be accepted. (c) The rulings of the Apex Court in the case Bharat Forge and Press (P) Ltd., reported in (1990) 1 SCC 532, and that of Jaswant Singh, reported in (1967) 19 STC 469, are in effect in tune with the rulings of the Apex Court in the case of Chiranjit Lal Anand, reported in (1985) 60 STC 89, and in the case of V.V.S. Sugars reported in 1999 (47) Kar. L. J. 162, cited already. The sample of machine made ready to eat chapathis furnished by the applicant is examined and it is found that the same is a commodity similar to and meant for use like home made or hotel made chapathis, which are distinct and different from either bread or bun in popular sense or understanding. It is evident from the wordings of entry 12 of the First Schedule that it does not include chapathis and this authority cannot give the entry an extended meaning by adding chapathis to it. 4. With regard to the rate of tax sought on Ready to eat fried snacks, the applicant has not furnished any information. No contention was raised during the hearing also on this savories commodity. Entry 24 of notification No. FD 82 CSL 10(III), dated includes but excludes confectionary. Hence, ready to eat fried items which are savories are liable to tax at 5%, whereas those that are confectionary are liable to tax at 13.5%. 5. In view of the aforesaid position of law, the following order is issued. ORDER NO. CLR.CR.113/10-11, DATED It is hereby clarified that, (a) Chapathis are liable to tax at 13.5% under Section 4(1)(b) of the Act ; (b) Ready to eat fried items which are savories are liable to tax at 5% as per notification No. FD 82 CSL 2010 (III), dated ; and (c) Other ready to eat fried items are liable to tax at 13.5% under Section 4(1)(b) of the Act. Pradeep Singh Kharola PR-327 Commissioner of Commercial Taxes (Karnataka), Bangalore. GOVERNMENT OF KARNATAKA Department of Commercial Taxes Office of the Commissioner of Commercial Taxes in Karnataka, V.T.K.,Gandhinagar, Bangalore-9 No.CLR.CR.223/10-11, Dated 21 st March, 2011 PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES Present : Pradeep Singh Kharola, IAS, Commissioner of Commercial Taxes. 1. In the matter of the application dated of M/s Ferrero India Private Limited, No.6/14, Primrose Road, Gurappa Avenue, Bangalore. 2. In the matter of issue of clarification of rate of tax under Section 59(4) of the Karnataka Value Added Tax Act, Ferrero India Private Limited, No.6/14, Primrose Road, Gurappa Avenue, Bangalore ( the applicant for short), have filed on application dated seeking clarification of the rate of tax applicable under the Karnataka Value Added Tax Act, 2003 ( the Act for short), on the following goods:- (a) NUTELLA which is in the form of paste containing sugar, skimmed cow milk powder, whey powder, hazelnut, edible vegetable oil, low-fat cocoa powder, emulsifier and flavour as ingredients. The product is stated to be mainly used a spread to make bread, biscuits and pastry more delicious. The product is also consumed directly. It is contended that the said commodity falls within the description of sweetmeats including savories contained in entry 24 of the notification No.FD 82 CSL 10 (III) dated or entry 3 of the Third Schedule to the Act as a product processed from cocoa fruit and therefore liable to tax at 5%.

13 sáuà-3 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, (b) KINDER JOY which is stated to be a type of sweetmeat marketed in egg shape in two parts. In one part it contains sweet paste and truffles and in the other half there is a small toy. Truffles, are in a round wafer shape containing hazelnut and cocoa cream. The ingredients of the product are stated as sugar, skimmed milk powder, wheat flour, low fat cocoa powder, whey proteins, hazelnut, edible vegetable oil, cocoa mass, emulsifier, wheat starch, cocoa butter, flavour, raising agents and salt. It is contended that the product is a kind of sweet and savory and therefore liable to tax at 5% as per entry 24 of the notification No. FD 82 CSL 10 (III), dated (c) FERRERO ROCHER which is stated to be a sweetmeat consisting of sugar, skimmed milk powder, edible oil, whey powder, low fat cocoa powder, cocoa butter, cocoa mass, anhydrous milk fat, emulsifier, hazelnut, raising agent, salt and flavour. The commodity is stated to be consumed as a sweetmeat and used as a sweet during functions and festivals and in the opinion of the applicant covered by entry 24 of the notification No. FD 82 CSL 10 (III), dated and liable to tax at 5%. 2. Enclosing photographs of the 3 products, the applicant had sought an opportunity of hearing in the matter. Sri. S.Rajesh and Sri L.K. Kathare, Chartered Accountant were heard in the matter on It was argued that all the three products can be treated as covered by entry 24 of the notification No. FD 82 CSL 2010 (III), dated Alternately, it was contended that NUTELLA also falls under entry 3 of the Third Schedule to the Act as a processed cocoa fruit. No additional written submissions were made at the time of hearing. 3. The contentions of the applicant are examined and discussed as follows:- (1) Entry 3 of the Third Schedule to the Act reads as below:- All processed fruit and vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed container or otherwise). NUTELLA, a product of the applicant is stated to be in paste form. On examination of the ingredients of NUTELLA, it is evident that it is made out of low-fat cocoa powder, milk powder, edible oil, whey powder, sugar, hazelnut, etc. The ingredients evidently do not include any fruits.cocoa powder is derived from cocoa beans.cocoa beans are obtained from cutting ripe cocoa pods and extraction of cocoa seeds which are allowed to ferment from 2 to 8 days before drying in the sun. Thus cocoa beans themselves are not a processed fruit as they are seeds obtained from ripe cocoa pods. Cocoa powder is a commercially different product and cannot be regarded as a processed fruit. The other ingredients like milk powder, edible oil, whey powder, sugar, hazelnut, etc. used in manufacture of nutella paste indicate that it is not a fruit paste, but a different commercial commodity. Further, even in common parlance it is not treated as a processed fruit. Hence, the contention that NUTELLA paste is covered by entry 3 of the Third Schedule to the Act cannot be accepted. (2) The contention that KINDER JOY is a savory is also not acceptable as it consists of sweet paste and truffles which are not saltish in taste and also sold with a toy. The ingredients suggest that it is a confectionery prepared to attract children. This apart as it is sold along with toy, it can be held to be a commercial commodity which is different from even confectionery. (3) As could be seen from its ingredients, the product sold as FERRERO ROCHER is a confectionery. Even in common parlance it is not treated as a sweetmeat. (4) Entry at serial number 24 of the table in the notification No. FD 82 CSL 2010 (III), dated reads as below:- (24 ) Sweetmeats including savories but excluding confectionery. Products like NUTELLA paste, KINDER JOY (even without the toy) and FERRERO ROCHER are not sweetmeats as understood in common parlance. The term, sweetmeats usually refers to candy or sweet confections which are sweet to taste without the hint of any chocolate flavour. The term usually does not apply to candies made with chocolate or cocoa powder. In the case of Pappu Sweets and Biscuts Vs Commissioner of Trade Tax, U.P., Lucknow reported in (1998) 111 STC 425, the Hon ble Supreme Court of India has held that sweetmeats are usually prepared by shop keepers and restaurants for selling them to their consumer customers and not manufactured in factories having plants and machinery. It has further observed that the word sweetmeat has to be construed as mithai in popular parlance as it has a definite connotation and that an unlimited and unrestricted meaning to the word mithai or sweetmeat was not justified. Further, it is also to be noted that confectionery is excluded from the scope of sweetmeats for the purpose of entry (24) of the notification No. FD 82 CSL 2010(III), dated Looking at the ingredients of the 3 products of the applicant it is evident that these products are confections. It is also noted that cocoa powder, cocoa mass and cocoa butter are used with sugar, milk powder, hazel-nut,

14 1638 PÀ ÁðlPÀ gádå ÀvÀæ, UÀÄgÀĪÁgÀ ªÉÄà 26, 2011 sáuà-3 whey powder, etc. for the making of the said confections which are items of food with high energy. These cannot be treated as sweetmeats falling outside the purview of confectioneries. Hence, the contention of the applicant that the products NUTELLA paste, KINDER JOY and FERRERO ROCHER are simply sweetmeats and not confectionery also cannot be accepted. 5. In view of above reasons, the following order is issued. ORDER NO. CLR.CR.223/10-11, DATED It is hereby clarified that, (1) NUTELLA, a hazelnut-cocoa spread, (2) KINDER JOY, a little egg shaped chocolate sold with toys and, (3) FERRERO ROCHER, a hazelnut chocolate are confectioneries liable to tax at 13.5% under Section 4(1)(b) of the Karnataka Value Added Tax Act, Pradeep Singh Kharola PR-539 Commissioner of Commercial Taxes (Karnataka), Bangalore. GOVERNMENT OF KARNATAKA Department of Commercial Taxes Office of the Commissioner of Commercial Taxes in Karnataka, V.T.K, Gandhinagar, Bangalore-9 No.CLR.CR.248/10-11, Dated 19 th April, 2011 PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES Present : Pradeep Singh Kharola, IAS, Commissioner of Commercial Taxes. 1. In the matter of the application dated of Sri. G. Raj Narayan, Managing Director, Radel Electronics Private Limited, Bangalore. 2. In the matter of issue of clarification under Section 59(4) of the Karnataka Value Added Tax Act, Sri. G. Raj Narayan, Managing Director, Radel Electronics Private Limited, 74/D, Electronics City, Hosur Road, Bangalore ( the applicant for short) has filed an application dated seeking clarification of rate of tax applicable under the Karnataka Value Added Tax Act, 2003 ( the KVAT Act for short), on the following goods:- (i) Electronic veena (Sunadavinodini) electrically powered stringed electronic instrument similar to veena in appearance with built-in amplifier, speaker and electronic tambura in the gourds and guitar type keys, and capable of being dismantled and capable of producing sound similar to Veena. (ii) Digital Swarmandal ( Swaroopini Dx ) an electrically powered stringed electronic instrument with fiberglass cabinet, LCD display and memory, capable of producing sound similar to Swarmandal. (iii) Taalamala Digi 100 Plus - an electrically powered electronic instrument capable of producing realistic sound similar to that of tabla with LCD screen and capable of being connected to a keyboard synthesizer or computer. (iv) Taalamala Digi 60 Dx - an electrically powered electronic instrument capable of producing sound similar to that of tabla with stereo sound facility, digital display and tuning, memory and pre-programmed tunes and capable of being connected to external speakers/other instruments. (v) Sunadamala Lehera Zx - an electrically powered electronic instrument capable of producing realistic sound similar to that of harmonium with memory, LCD display and outlets for being connected with external speakers/other instruments. (vi) Sunadamala Lehera an electronic instrument capable of producing realistic sound similar to that of harmonium with programmable tunes and capable of being connected to external speakers/other instruments. (vii) Talometer Dx - an electrically powered electronic instrument stated to be invented in 1978 for use as an audio visual instrument which can be set to produce taalas of carnatic music. (viii) Saarang Magic Plus - an electrically powered electronic instrument capable of producing sound similar to that of tanpura with LED indicators and capable of being connected to other instruments. (ix) Saarang Maestro Dx - an electrically powered electronic instrument capable of producing sound similar to that of two tanpuras with stereo effect and capable of being connected to other instruments for use by professionals. (x) Saarang Miraj - an electrically powered electronic instrument capable of producing naturalistic sound similar to that of tanpura for use by non professionals.