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NOTICE

Notice is hereby given that pursuant to Section 484 of the Companies Act, 1956 and other

applicable provisions of the Companies Act, 1956 an Extra ordinary General meeting of the Company was

convened on 28th December 2009 at the registered office of the company and special resolution was

passed for the winding up the Company under Members Voluntary winding up and that I, Ravin R. Shah,

the undersigned and having an working office AA3, 1st Floor, Ca, Imperial Court, 33/1 Cunningham Road,

Bangalore-560052 and residing at Nikunj, H/12, Saptarshi Society, Near Civil Court, Anand, 388001 has

been appointed as the Liquidator of the Company.

FORM 151

(RULE 315)

MEMBERS VOLUNTARY WINDING UP

NOTICE OF APPOINTMENT OF LIQUIDATOR-PURSUANT TO SECTION 516

NAME OF THE COMPANY: KIRLOSKAR POWER BUILD GEARS LIMITED.

NATURE OF BUSINESS: TO DEAL IN GEARS

ADDRESS OF REGISTERED OFFICE: AA3, 1ST FLOOR, CA IMPERIAL COURT APARTMENT, 33/1,

CUNNINGHAM ROAD, BANGALORE-560052.

NAME OF LIQUIDATOR: MR. RAVIN R. SHAH

ADDRESS OF LIQUIDATOR: Working office at AA3, 1st Floor, Ca, Imperial Court, 33/1 Cunningham

Road, Bangalore-560052 and residing at Nikunj, H/12, Saptarshi Society, Near Civil Court, Anand,

388001.

APPOINTED ON : 28TH DECEMBER, 2009

APPOINTED BY : SHAREHOLDERS OF THE COMPANY AT EXTRAORDINARY GENERAL MEETING

HELD ON 28TH DECEMBER, 2009.

PD-83

Ravin R. Shah

Liquidator.

OFFICE OF THE DEPUTY COMMISSIONER OF POLICE,

NORTH EAST DIVISION, BANGALORE CITY

NOTIFICATION

NO:CRM/RTI/27/DCP/NE2009-10, Dated:31st May, 2010

In pursuance of Section 4(1) (b) of the Right to Information Act 2005 (Central Act-22 of 2005) the

detailed information relating to the Deputy Commissioner of Police Northeast Division, Bangalore city is

published here with for information of the general public.

The Administration Deputy Commissioner of Northeast division, is being run through the following

wings:

1. Out Post

2. Police Station

3. Asst., Commissioner of Police

4. Division Special Branch

5. Division Crime Record Bureau

6. Division Control Room / Wireless Station

7. Division Police Office Administrative Wing

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8. Division Motor Transport Wing

The organization chart of the department is as under :

ORGANISATION SETUP:

The Deputy Commissioner of Police is the head of the Northeast division. He is assisted by 03-

Assistant Commissioners of Police. The Assistant Commissioners of Police are in charge of each Sub

Divisions. Each Sub Division is divided in to police Stations. Each Police Station is under Police Inspector

who is also the Station House Officer. The Police Inspector is assisted by the P.S.Is., A.S.Is.,

H.Cs.,/W.H.Cs., C.P.Cs.,/W.P.Cs., Generally P.S.I.s are placed in charge of out posts.

FUNCTION AND DUTIES :

The functions and duties of the police Officers and Men are as follows;

(1) Maintenance of Law and Order.

(2) Prevention and detection of crime.

(3) Proper service of Summons and execution of Warrants.

(4) Protect the lives and liberties of the people from criminals and anti-social elements

(5) Earn the good will, support and active assistance of the community.

(6) Co-ordination with other wings of the criminal justice system.

(7) Equal treatment regardless of caste, religion, social and economic status or political affiliations.

(8) Exhibit due consideration for women, children, senior citizens and weaker sections of the society.

(9) Improve professional knowledge, skills and attitudes and adopt modern methods in police work.

(10) Accept and play the role in social transformation and bring about improvement in the quality of

life in the society.

(11) Faster professional values in policing with special emphasis on integrity impartiality and

efficiency

(12) Finally respecting the Human Rights.

The Organisational chart of the Northeast Division (L & Q) Police is as under

Deputy Commissioner of Police

Asst Commissioner of Police

Police Inspectors

Police Sub Inspectors

Asst Sub Inspectors

Head Constables

Police Constables

The following are the police Sub Division of the Division Comprising police stations and out posts.

DCP North east Division

ACP ACP ACP

Yelahanka Sampigehalli Devanahalli

Yelahanka PS Sampigehalli PS Chikkajala PS

Yelahanka newtown PS

Kothanoor PS Devanahalli PS

Kodigehalli PS Bagalur PS Bangalore International

Amruthalli PS Airport PS

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The Police Stations are the basic functional units of the police department. At present there are

10-Police Stations in the division. All Police Stations are headed by police inspectors as station house

officer. All police stations are provided with sub inspectors for Law & order, and crime branch respectively.

SPECIAL UNITS

There are special police units at the division level to perform specialized police functions and to

assist civil police units in the effective discharge of their functions. They are as follows.

DIVISION SPECIAL BRANCH

Deputy Commissioner of police is the head of office. He is assisted by FDA & PC and this wing is

working directly under the control of Deputy Commissioner of police. It deals with bandobust of V.V.I.Ps.,

Collecting Intelligence, Security Arrangements, Job Verifications, issue of Character and Conduct

Certificates etc.,

DIVISION CRIME RECORD BUREAU

This wing is headed by Deputy Commissioner of Police himself. He is assisted by FDA and P.C.,

this wing is working directly under the control of DCP. It mainly deals with collection, Collection and

dissemination of information about crime and criminals of the division level.

Motor Transport Section

The motor transport section is placed at Kotnoor police station It is functioning under the

supervision of Police Inspector Kotnoor police station. He is assisted by one ASI . This wing is working

directly under the control of DCP. The Motor Vehicle section will look after the repairs and maintenance of

all the police vehicles allotted to the division.

II The powers and duties of officers ( Executive Officer's )

The duties and responsibility are

1. Promote and preserve Public order.

2. Investigate crimes and apprehend the offenders and participate in subsequent legal proceedings

connected therewith.

3. Identify problems and situations that are likely to result in the commission of crime.

4. Reduce the opportunities for the commission of crimes through preventive patrol and other

appropriate police measures.

5. Aid and co-operate with the other concerned agencies in implementing other appropriate

measures for prevention of crimes.

6. Create and maintain a feeling of security in the community.

7. Facilitate orderly movements of people and vehicles.

8. Provide other appropriate services and afford relief to people in distress situations.

9. Collect intelligence relating to matters affecting public peace and crimes in general including

Socio Economic offences, National Integration and Security.

10. Performs such other duties as may be entrusted by law.

11. The Police Officers have been given powers under the Code of Criminal Procedure code 1973

(Act No:11 of 1974). The Karnataka Police Act 1963 (Karnataka Act No:4 of 1964) and several

Special Acts notified by the Government of India and Government of Karnataka. The powers and

functions of policemen and officers are provided in criminal major acts and other different special

laws.

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The Powers and duties of Staff of Office Administration

Deputy Commissioner of Police is the head of Office. The office consists of One Section

Superintendent, Four First Division Assistants, Four Second Division Assistants, Two Typist, and one

dalayaths. The Duties of above administrative Staff are as per the manual of office procedure of

Government of Karnataka.

Section Superintendent

(A)

As per the charter of duties enumerated in the manual of officer procedure.

1.

He should take interest in scrutinising the file of all case, case worker and guide them properly.

He being an immediate supervising officer should insist all the members to staff to discharge

their duties as per the norms of manual of office procedure. He is instrumental in the smooth

running office work.

(B) EST-1 FDA:

Sl.

No.

Particulars

1.

Maintenance of SRs in respect of Ministerial Staff, H.Cs., A.S.Is., P.S.Is., P.Is., & A.Cs.P.,

2.

Sanction of All Kinds of Leave to the Ministerial Staff, H.Cs., A.S.Is., P.S.Is., P.Is., & A.Cs.P.,

3.

Pay fixation in respect of Ministerial Staff, H.Cs., A.S.Is., P.S.Is., P.Is., & A.Cs.P.,

4.

Sanction of Time Bound Advance Increment, Special Automatic promotion in respect of all the

above staff.

5.

Sanction of increment to all the H.Cs., A.S.Is., P.S.Is., P.Is., & A.Cs.P.,

6.

Sanction of encashment benefit to all the Ministerial Staff, H.Cs., A.S.Is., P.S.Is., P.Is., &

A.Cs.P.,

7.

Sanction LTC/HTC to the H.Cs., A.S.Is., P.S.Is., P.Is., & A.Cs.P.,

8.

Transfers / Deputation of officer & men.

9.

Maintenance of S.Os., Government Orders & Circulars.

10.

Proposal from appointment on Compassionate Grounds.

11.

Proposal from New Police Station

12.

Declaration of Probationary periods in respect of officers / Men.

13.

Maintenance of Vacancy Statement.

14.

Any other work entrusted by the superiors.

15.

MAG Section

(C) EST(2) :- F.D.A.,

Sl.

No.

Particulars

1.

Maintenance of S.Rs., in respect of C.P.Cs./W.P.Cs of the Division.

2.

Sanction of All kinds of Leave to the C.P.Cs./W.P.Cs of Division.

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Sl.

No.

Particulars

3.

Pay fixation in respect of C.P.Cs., & W.P.Cs.,

4.

Sanction of Time Bound Advance Increment, Special Automatic promotion in respect of all the

C.P.Cs., & W.P.Cs.,

5.

Sanction of increment to the C.P.Cs., & W.P.Cs.,

6.

Sanction of encashment benefit to all the C.P.Cs., & W.P.Cs.,

7.

Making all kinds of entries in S.Rs respect of the C.P.Cs., & W.P.Cs.,

8.

Sanction L.T.C.,/H.T.C., to the C.P.Cs., & W.P.Cs.,

9.

Declaration of Probationary periods in respect of C.P.Cs., & W.P.Cs.,

10.

Correspondence regarding Death cases while in service.

11.

Voluntary retirement cases.

12.

Deputation of men to training’s.

13.

Maintenance of O.B., Register.

14.

Any other work entrusted by the superiors.

(D) ACT (1) :- F.D.A.,

Sl.

No.

Particulars

1.

Maintenance of Cash book

2.

Preparation of Monthly expenditure Statements

3.

Maintenance of Sports Fund

4.

Correspondence with the sale of Police Flag

5.

Preparation of Annual Budget and correspondence relating to B/F

6.

Compliance to the Audit Notes of Chief Office and A.G’s office

7.

Sanction and preparation of Investigation bills

8.

Any other work entrusted by the superiors.

(E)

ACT(2) -

Sl.

No.

Particulars

1.

2.

Medical re-embarrassment Preparation of Medical Bills

3.

Maintenance of records in respect of all police vehicles

4.

Sanction and preparation of vehicles repair bills

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Sl.

No.

Particulars

5.

Sanction and preparation of petrol bills

6.

Preparation of expenditure statement towards petrol and repair

7.

Sanction and preparation of Tyres Tubes, and Batteries purchase bills

8.

Any other work entrusted by the superiors.

(F) STS FDA:-

Sl.

No.

Particulars

1.

Sanction and preparation of OPS Charges bills

2.

Sanction and preparation of Stamp Bills and news paper

3.

Sanction and preparation of Feed charges bills

4.

Sanction and Preparation of Building rent charges bills

5.

Preparation of uniform charges bills all type of DC bills

6.

Sanction and preparation of Telephone & Electrical charges, water supply charges bills

7.

Maintenance of allotment register and its correspondence

8.

Sanction and preparation of TA/TA advance bills

9.

Purchase of office equipments and sanction and preparation of Bills

10.

Purchase of stationery articles and other miscellaneous bills

11.

Purchase of furniture as per provision sanction and preparation of bill

12.

Maintenance of computer machines, xerox machines , typing machines and fax, machines.

13.

Correspondence with regards to the supply of kit articles

14

Issue of Bus warrants books.

15.

Maintenance of Stock registers in respect of Equipments and their verifications.

16.

Any other work entrusted by the superiors.

(G) KGID /GPF SDA

Sl.

No.

Particulars

1.

Sanction and Preparation of Festival Advance .

2.

Sanction of GPF Loans and Salary deduction etc.,

3.

Settle of Pension and correspondence. Of DCRG

4.

Any other work entrusted by the superiors.

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(H) CRM/ Arms .S.B: FDA

Sl.

No.

Particulars

1.

,Security Arrangement,

2.

Bandobust scheme

3.

job verification.

4.

Arms letter correspondence.

CRM

Sl.

No.

Particulars

1.

Correspondence relating to the Heinous Cases files and Registers maintenance.

2.

Correspondence relating to issue of permission to“C”&“B” Final Reports to the Courts.

3.

Correspondence relating to Summons & Warrants.

4.

Correspondence relating to L.A., & L.C., Questions.

5.

Correspondence relating to NHRC, SHRC & RTI Act

6.

Correspondence relation to all type of Crime Statements

7.

Any other work entrusted by the superiors.

(I) General Branch: SDA:

Sl.

No.

Particulars

1.

General Petitions from public petitions, Received from DG’s COP’s office,-Government

2.

Correspondence pertaining to Lower Petitions.

3

Any other work entrusted by Superior Officer.

4

Maintenance of Arogya Bhagya Yojane bills

Tappal : SDA

Sl.

No.

Particulars

1.

Inward & out ward.

(K) Confidential Branch :- Stenographer.

Sl.

No.

Particulars

1.

Confidential Branch of this office.

¨sÁUÀ-3

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(L) 1) Typing Section :-

Sl.

No.

Particulars

1.

To type fair copies of approved drafts and return them to the case workers.

2.

To maintain fair copy register.

III. The Procedure followed in the decision making process, including channels of Supervision and

accountability:-

1. The Deputy Commissioner of Police is assisted by the following officers

(a) Asst. Commissioners of Police

(b) Police Inspectors

(c) Police Sub Inspectors

(d) Asst. Sub Inspectors

(e) Head Constables

(f) Police Constables

IV. The norms set by it for the discharge of its functions:-

The administration of the police throughout the division or part there of shall be fully vested in the

Deputy Commissioner of Police. His work is of varied nature as follows:-

a) To Keep the division peacefully and the public satisfied with the security to persons and property.

b) To keep the force under control, in good discipline, well trained, effective.

c) To Maintain cordial relations with the magistracy and other officials and non officials.

d) To ensure that the transport, arms and ammunitions, stores and building belonging to the

department are maintained in good condition.

e) To promote good police-Public relations.

f)

To organise good intelligence collection.

g) To acquire full and detailed knowledge of the division and its current problems from the police

point of view.

h) To participate to the extent possible and permissible, in welfare activities sponsored by official

and non-official agencies.

i)

To gain the confidence and loyalty of sub-ordinates by personal integrity, impartiality, devotion to

duty and high sense of justice.

j)

To ensure by consistent supervision that the prevention investigation and detection of crime in the

division are properly and efficiently dealt with by the force under his command.

k) To get to know all officers and men serving under him, redress their grievances, if any, encourage

those who are promising and effectively deal with those who are guilty of misconduct or remiss in

the discharge of duty.

l)

To ensure the honesty and integrity of his sub-ordinate officers.

m) To study crimes and criminals in his division as a whole.

n) To pay surprise visit to the police stations and irregular intervals and check up whether officers

and men are alert.

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V. The rules, regulations, instructions, manuals and records held by it or under its control or used

by its employees for discharging its functions :-

Following rules, regulations, instructions, manuals are used for discharging the functions.

(1) Police Manual

(2) Police Act , KP Act

(3) Criminal Procedure Code

(4) Indian Penal Code

(5) Indian Evidence Act

(6) Local laws

(7) K.C.S.R

(8) K.F.C

(9) M.C.E

(10) Office Procedure

(11) K.C.S (C.C.S.A) Rules

(12) K.S.P., D.P., Rules

(13) Other rules, regulations as per the requirements.

(14) Manual office Procedure.

VI. A statement of the categories of documents that are held by it or under its control.

The office records and files pertains to service matters of the all the men and officers of Northeast

Divisions.

Following records are held by the department,

(1) Records of cases registered in the police stations

(2) Routine office records

(3) Records of Police vehicle details

(4) Statement Showing the Vehicle Position of DCP North Division, Bangalore City.

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1997

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2008

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ªÀÄAdÆgÁVzÉ

D£ï gÉÆÃqï/

D¥sï gÉÆÃqï

PÁgÀt

57

K.A-02-G-319

FIERO

1997

P.S.I Kodigehalli

D£ï gÉÆÃqï

58

K.A-01-G-4866

PULSAR

2008

CHEETA

Kodigehalli

D£ï gÉÆÃqï

59

K.A-01-G-4867

PULSAR

2008

CHEETA

Kodigehalli

D£ï gÉÆÃqï

60

K.A-01-G-4868

PULSAR

2008

CHEETA

Kodigehalli

D£ï gÉÆÃqï

61

K.A-04-N-9185

COMMANDER

1997

Hoysala

Kodigehalli

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï

EgÀÄvÉÛ.

62

K.A-02-G-1050

TAVERA

2009

Hoysala

Kodigehalli

D£ï gÉÆÃqï

63

K.A-04-G-878

BOLERO

2008

A.C.P. Devanahalli

D£ï gÉÆÃqï

64

K.A-01-G-2431

TATA SUMO

P.I Devanahalli

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï

EgÀÄvÉÛ.

65

K.A—02- G-993

BOLERO

2005

P.I Devanahalli

D£ï gÉÆÃqï

66

K.A-01-G-4880

PULSAR

2008

CHEETA

Devanahalli

D£ï gÉÆÃqï

67

K.A-01-G-4881

PULSAR

2008

CHEETA

Devanahalli

D£ï gÉÆÃqï

68

K.A-01-G-4882

PULSAR

2008

CHEETA

Devanahalli

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï

EgÀÄvÉÛ.

69

K.A-.01-G-4883

PULSAR

2008

CHEETA

Devanahalli

D£ï gÉÆÃqï

70

K.A-04-N-9162

COMMANDER

1997

Hoysala

Devanahalli

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï

EgÀÄvÉÛ.

71

K.A-01-G-2242

TATA SUMO

1996

P.I Chikkajala

D£ï gÉÆÃqï

72

K.A-02-G-991

BOLERO

2008

P.I Chikkajala

D£ï gÉÆÃqï

¨sÁUÀ-3

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2813

PÀæ.

¸ÀA.

ªÁºÀ£ÀzÀ

£ÉÆAzÀtÂ

¸ÀASÉå

ªÁºÀ£ÀzÀ ªÀiÁzÀj ªÀiÁqɯï

AiÀiÁjUÉ

ªÀÄAdÆgÁVzÉ

D£ï gÉÆÃqï/

D¥sï gÉÆÃqï

PÁgÀt

73

K.A-.04-G-715

FIERO

2006

P.S.I Chikkajala

D£ï gÉÆÃqï

74

K.A-01-G-4895

PULSAR

2008

CHEETA

Chikkajala

D£ï gÉÆÃqï

75

K.A-01-G-4896

PULSAR

1997

CHEETA

Chikkajala

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï EzÉ.

76

K.A-01-G-4897

PULSAR

2008

CHEETA

Chikkajala

D£ï gÉÆÃqï

77

K.A-01-G-4894

PULSAR

2008

CHEETA

Chikkajala

D£ï gÉÆÃqï

78

K.A-04-N-9186

COMMANDER

1997

Hoysala

Chikkajala

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï

EgÀÄvÉÛ.

79

K.A-02-G-879

BOLERO

2008

P.I Airport

D£ï gÉÆÃqï

80

K.A-01-G-4885

PULSAR

2008

CHEETA

Airport

D£ïgÉÆÃqï

81

K.A-01-G-4886

PULSAR

2008

CHEETA

Airport

D£ïgÉÆÃqï

82

K.A-01-G-4887

PULSAR

2008

CHEETA

Airport

D£ïgÉÆÃqï

83

K.A-04-N-9202

COMMANDER

1997

Hoysala

Airport

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï EzÉ.

84

K.A-02-G-1052

TAVERA

2009

Hoysala

Airport

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï EzÉ.

85

K.A-50-G-27

PULSAR

2008

D.C.P N/E

D£ïgÉÆÃqï

86

K.A-50-G-28

PULSAR

2008

P.S.I Devanahalli

D£ï gÉÆÃqï

87

K.A-50-G-29

PULSAR

2008

P.S.I. Kodigehalli

D£ï gÉÆÃqï

88

K.A-50-G-30

PULSAR

2008

P.S.I. Chikkajala

D£ï gÉÆÃqï

89

K.A-50-G-31

PULSAR

2008

P.S.I. Airport

D£ï gÉÆÃqï

90

K.A-50-G-32

PULSAR

2008

P.S.I. Airport

D£ï gÉÆÃqï

91

K.A-50-G-33

PULSAR

2008

P.S.I. Kodigehalli

D£ï gÉÆÃqï

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

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2814

PÀæ.

¸ÀA.

ªÁºÀ£ÀzÀ

£ÉÆAzÀtÂ

¸ÀASÉå

ªÁºÀ£ÀzÀ ªÀiÁzÀj ªÀiÁqɯï

AiÀiÁjUÉ

ªÀÄAdÆgÁVzÉ

D£ï gÉÆÃqï/

D¥sï gÉÆÃqï

PÁgÀt

92

K.A-50-G-34

PULSAR

2008

P.S.I. Airport

D£ï gÉÆÃqï

93

K.A-50-G-35

PULSAR

2008

P.S.I. Baglur

D£ï gÉÆÃqï

94

K.A-50- G-36

PULSAR

2008

D.C.P. N/E Tressery

Duty

D£ï gÉÆÃqï

95

K.A-50-G-37

PULSAR

2008

P.S.I. Yelahanka New

Town

D£ï gÉÆÃqï

96

K.A-50-G-38

PULSAR

2008

Election cell

D£ï gÉÆÃqï

97

K.A-50-G-39

PULSAR

2008

A.C.P. Controol Room D£ï gÉÆÃqï

98

K.A-50-G-40

PULSAR

2008

P.S.I.Kodigehalli

D£ï gÉÆÃqï

99

K.A-50-G-46

PULSAR

2008

P.S.I. Devanahalli

D£ï gÉÆÃqï

100

K.A-50-G-45

PULSAR

2008

P.S.I. Kothanur

D£ï gÉÆÃqï

101

K.A-50-G-43

PULSAR

2008

P.S.I. Airport

D£ï gÉÆÃqï

102

K.A-50-G-42

PULSAR

2008

P.S.I. Chikkajala

D£ï gÉÆÃqï

103

K.A-50-G-44

PULSAR

2008

P.S.I. Devanahalli

D£ï gÉÆÃqï

104

K.A-50-G-41

PULSAR

2008

W.P.S.I. Yelahanka

D£ï gÉÆÃqï

105

K.A-02 -G-20

TATASUMO

1999

PI SAMPIGEHALLI

zÀÄgÀ¹Û PÁgÀt

D¥sï gÉÆÃqï

EgÀÄvÉÛ.

106

K.A-50- G-50

PULSAR

2009

PI Kodigehalli

D£ï gÉÆÃqï

107

K.A-50 -G-51

PULSAR

2009

Yelahanka New Town P D£ï gÉÆÃqï

108

K.A-50 -G-52

PULSAR

2009

Yelahanka PS

D£ï gÉÆÃqï

109

K.A-50- G-53

PULSAR

2009

Sampigehalli PS

D£ï gÉÆÃqï

110

K.A-50 -G-54

PULSAR

2009

Kothanur PS

D£ï gÉÆÃqï

111

K.A-50 -G-55

PULSAR

2009

Amruthahalli PS

D£ï gÉÆÃqï

(5) Govt. Property Register at Police Stations.

Statement Showing the Weapons and Ammunitions provided to Police Stations.

Yelahanka P.S.,

Sl. No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

2977

2

.410 Muskets

0

0

3

.38 Revolver

3

129

4

Pistol

20

456

¨sÁUÀ-3

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2815

Yelahanka newtown P.S

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

20

2000

2

.410 Muskets

0

0

3

Auto pistol.

18

432

4

.38 Revolver

1

60

5

Pistol

2

60

6

S.L.R.

3

180

7

Bore Carbon Gun

3

150

8

Pump action gun

3

75

Kodigehalli P.S.,

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

.38 Revolver

3

90

4

9 M M Pistol

7

0

5

S.L.R.

3

180

6

Pump action gun

3

75

7

Carbon 9 M M gun

3

318

Amruthalli P.S

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

PumpAction Gun

0

0

4

.38 Revolver

3

90

5

Pistol

0

0

6

S.L.R.

0

0

7

Bore Carbon Gun

0

0

Bagalur P.S.,

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

.38 Revolver

0

0

4

9 M M Pistol

0

0

5

S.L.R.

3

75

6

Pistol

7

318

7

12 bore pump action gun

3

180

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2816

Sampigehalli P.S

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

PumpAction Gun

0

0

4

.38 Revolver

1

30

5

Pistol

0

0

6

S.L.R.

0

0

7

Bore Carbon Gun

0

0

Kotanoor P.S.,

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

.38 Revolver

0

0

4

Carbine 9 M M Pistol

10

318

5

S.L.R.

3

180

6

12 Bore pump action gun

3

75

Chikkajala P.S

Sl No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

PumpAction Gun

3

75

4

.38 Revolver

0

0

5

Pistol

7

318

6

S.L.R.

3

180

7

Bore Carbon Gun

3

0

Devanahalli P.S.,

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

.38 Revolver

0

0

4

9 M M Pistol

8

342

5

S.L.R.

3

180

6

pump action gun

3

75

¨sÁUÀ-3

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2817

Bangalore International Airport P.S

Sl.

No.

Weapons Type

Nos

Rounds

1

.303 Rifles

30

3000

2

.410 Muskets

0

0

3

PumpAction Gun

0

0

4

.38 Revolver

6

180

5

Pistol

0

0

6

S.L.R.

0

0

7

Bore Carbon Gun

0

0

Statement Showing the Equipments provided to Police Stations.

Sl.

No.

Name of the

Division,

Sub-Divisions &

Police Stations

Computers

Video camera

Xerox machine

fax machine

printer

scanner

still camera

fire extinguisher

solar lamp

generator

ups

hard disc

Duplicating Machine

Fax

1.

D.C.P., Northeast Dvn.,

5

1

1

1

5

2

1

1

0

1

5

0

0

1

2.

A.C.P., Yelahanka S/D

1

1

1

1

1

1

1

1

0

1

1

0

0

0

3.

A.C.P., Sampigehalli S/D

1

1

1

1

1

1

1

1

0

1

1

0

0

1

4.

A.C.P., Devanalli S/D

1

1

1

1

1

0

1

1

0

1

1

0

0

0

5.

Yelahanka PS

6

1

2

0

4

1

1

1

1

2

4

0

0

1

6.

Yelahanka newtown PS

7

1

2

1

3

1

1

1

1

1

2

1

0

0

7.

KOdigehalli PS

6

1

1

0

3

1

1

1

0

1

5

0

0

1

8.

Bagalur PS

8

1

1

1

3

1

1

1

0

1

1

0

0

1

9.

Kotanoor PS

7

1

1

1

3

1

1

1

0

1

7

0

0

1

10. Amruthalli PS

2

1

1

0

2

1

1

0

0

0

0

0

0

1

11. Sampigehalli PS

2

1

1

0

2

1

1

0

0

0

1

0

0

1

12. Devanahalli PS

7

1

1

0

0

1

1

1

0

1

7

0

0

1

13. Chikkajala PS

6

1

1

0

3

1

1

1

1

1

6

0

0

1

14.

Bangalore International

airport PS

7

1

1

0

3

1

1

1

0

0

6

0

0

1

Total

66

14

16

7

34

14

14

12

3

12

47

1

0

11

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2818

VII. The particulars of any arrangement that exists for consultations with or representation by the

members of the public in relation to the Formulation of its policy or administration thereof :-

Deputy Commissioner of Police nominates the members of the public for rendering them

assistance to assist the police in security of property preservation of public order etc. DCP also

constitutes Mohalla committee, peace committee and neighbourhood watch committees, involving

members of the public with regard to maintenance of public order

VIII. A Statement of the boards, councils, committees and other bodies consisting of two or more

persons constituted or its part or for the purpose of its advise, and as to whether meetings of those

boards, Councils, committee and other bodies are open to the public or the minutes of such meeting are

accessible for public:-

The decisions and advise since taken the departmental officers, no public involvement is

entertained. However at the time of communal clashes and other sensitive situations, members of the

public will be invited for holding peace committee meeting for bringing normally in the affected areas.

IX A directory of its officers & rumples Shriuths:-

Name of the

police

station.

Address

Telephone

number

Name of the

SHO

Email

address

Mobile

number

Deputy

Commissioner

of Police,

Northeast Dn.

Kodigehalli,

Sahakarnagar post,

Bangalore.

22943676

Shri.Ravikante

gowda, IPS

dcpnortheast

@ ksp.gov.in

9480801064

Asst. Comm.

Of police.

Yelahanka circle,

Yelahanka

22943734

Shri.Puttaswam

y gowda

ableyelahank

a @

ksp.gov.in

9845123454

Kodigehalli

P.S.

No.11, 1st floor,

Tindlu main road,

Virupakshapura,

Kodigehalli,

Bangalore-97

22943703

Shri.Chandra

Shekar.

kodigehallibc

p @

ksp.gov.in

9448142799

Yelahanka

P.S.

Yelahanka,

Bangalore-64

22942536

Shri.Kenche

gowda.

ylkbcp@

ksp.gov.in

9448080141

Yelahanka

newtown P.S.

Yelahanka newtown,

Bangalore-560106

22942537

Shri.Umesh

yntbcp@

ksp.gov.in

9844245001

Asst. Comm.

Of Police,

Sampigehalli

Sub-dn.

Thanisandra, Opp to

CAR North

22943690

Ramachandrap

pa

ablesampige

hallibcp @

ksp.gov.in.

990273314

Amruthalli

P.S.

No.89, 5th cross,

Srirampura main

road, Jakkur post,

Bangalore-64

22943644

Shri.Ashok

amruthallibcp

@ ksp.gov.in

9448391082

¨sÁUÀ-3

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Name of the

police

station.

Address

Telephone

number

Name of the

SHO

Email

address

Mobile

number

Bagalur P.S.

Bagalur police

station, Bagalur,

Bangalore.

22711977

Shri.Babu

Anjinappa

baglurbcp@

ksp.gov.in

9880300900

KOtnoor P.S.

No.70,71(a), Kotnaur

village and post,

Bangalore-77

22943694

Shri.Balakrishna

kotnoorbcp

@ ksp.gov.in

9448050505

Sampigehalli

P.S.

Venkateshwara

Nagara, Jakkur post,

Bangalore-64

22943692

Shri.Ratnakara

Shetty

sampigehallib

cp @

ksp.gov.in

9880199155

Asst. Comm.

Of police,

Devanahalli

Sub-dn.

B.B.road,

Devanahalli town,

Bangalore rural

district.-562110

27680111

George Joy

D’souza

abledevanah

allibcp @

ksp.gov.in

9480553939

Chikkajala

P.S.

B.B.Road, Chikkajala,

Bangalore north taluk.

28467200

Shri.Jayaram

chikkajalabcp

@ ksp.gov.in

9845745454

Devanahalli

P.S.

B.B.road,

Devanahalli town,

Bangalore rural

district.-562110

27680333

Shri.Vidyadhara

Dattaram

Baikerikara.

devanahallibc

p @

ksp.gov.in

9448483599

Bangaluru

International

Airport P.S.

B.B.road,

Devanahalli town,

Bangalore rural

district.-562110

27680222

Shri.Vyjanath

Surya vamshi.

biabcp@

ksp.gov.in

9448815091

X. The Monthly remuneration received by each of its officers and Employees including the

system of compensation as provided in its Regulations.

Sl.

No.

Rank

Scale of Pay

Pay

1.

DCP

24450- 31800

Pay as applicable

2.

ACP’s

14050- 25050

-do-

3.

PI’s

10800- 20050

-do-

4.

PSI’s

10000- 18150

-do-

5.

ASI’s

7275- 13350

-do-

6.

HC’s

6250-12000

-do-

7.

PC’s

5800-10500

-do-

8.

Sec Supidt

10,000-18150

-do-

9.

FDA’s/Steno

7275-13350

-do-

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

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2820

Sl.

No.

Rank

Scale of Pay

Pay

10.

SDA’s/Typist

5800- 10500

-do-

11.

Dalayath

5200-8200

-do-

12.

Sweeper

4800-7275

-do-

Pensioners benefits etc, are allowed as per the Rules applicable your time to time.

XI The budget allocated to each of its agency, indicating the particulars of all plans proposed

expenditures and reports on disbursements made:-

1. Salary of officer and men:- 14,05,38,015-00

2. Non salary (Contingency):- 10,47,34,60-00

The unit officers will insure expenditure as per the powers vested.

XII The manner of execution of subsidy programmes including the Amount allocated and the

details of beneficiaries of such Programmes:-

-- Not applicable-

XIII Particulars of recipients of concessions permits or authorizations Granted by it.

-Nil-

XIV Details in respect of the information available to or held by it reduced in an eleetrehie forms.

Crimes criminal information systems and crime statistics are available with all Police stations,

ACP office and D.C.P., office. However 3 years crime statistics reported and detected for the year 2008,

2009 and 2010 are as follows.

PARTICULARS OFALL CRIMES REPORTED & DETECTED IN NORTHEAST DIVISION FOR

THE YEAR 2008 & 2009, 2010 (24.05.2010)

SL

OFFENCE

2008

2009

2010

Sl.

No.

Crime heads

REP

DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

I

Murder

16

12

0

26

23

1

8

7

0

Murder for Gain

2

2

0

4

4

0

2

2

0

Dacoity

5

3

1

5

4

0

1

1

0

Dacoity (attempt)

0

0

0

0

0

0

0

0

0

Dacoity (prepo)

2

1

0

10

10

8

6

5

2

Chain Snatching

9

2

0

20

10

6

2

5

3

Mobile Snatching

0

0

0

1

1

0

0

0

0

other Robberies

18

10

4

16

13

7

8

6

0

Extortion

6

4

0

11

9

0

1

1

0

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

2821

SL

OFFENCE

2008

2009

2010

Sl.

No.

Crime heads

REP

DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

HBT Day

33

14

4

30

15

2

2

0

0

HBT Night

90

22

2

78

32

15

15

8

4

House Theft

19

4

0

35

13

2

13

4

0

Servant Theft

4

1

0

10

7

0

6

2

0

Cycle Theft

3

1

0

1

1

0

1

0

0

2 Wheeler Theft

139

21

4

167

39

50

67

35

33

3 Wheeler Theft

0

0

0

5

3

2

3

5

1

4 Wheeler Theft

10

4

0

18

7

1

8

2

0

M V Part Theft

10

1

0

6

4

0

2

0

0

PP Theft

7

2

0

1

1

0

1

0

0

C0 Wire Theft

0

0

0

0

0

0

0

0

0

C J Theft

0

0

0

0

0

0

0

0

0

Car Sterio Theft

14

1

2

0

0

0

0

0

0

Sandal Wood Tft

1

0

0

2

2

0

1

0

0

Ordinary Theft

116

29

10

86

42

10

11

3

0

Cattle Theft

1

1

0

1

1

0

0

0

0

T0TAL(CL I –CL V)

505

135

27

533

241

104

158

86

43

R S Property

0

0

0

0

0

0

0

0

0

Cheating

66

45

0

109

55

1

42

11

0

CroBro Trust

4

1

0

12

5

0

2

0

0

C C Notes

1

0

0

1

0

0

2

2

0

ToTAL(CL V –CL IX)

71

46

0

122

60

1

46

13

0

T0TAL

576

181

27

655

301

105

204

99

43

Part-II 307 IPC

12

12

0

21

16

0

4

2

0

304(A) IPC

15

12

0

6

5

0

3

2

0

Ri0ting Cases

25

22

0

26

16

0

8

3

0

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2822

SL

OFFENCE

2008

2009

2010

Sl.

No.

Crime heads

REP

DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

Hurt Cases

115

102

0

153

125

0

40

31

0

Kidnapping

9

7

0

19

12

0

3

2

0

304(b) IPC

3

3

0

4

4

0

1

1

0

498 (A) IPC

11

10

0

16

13

0

12

5

0

354 IPC

15

13

0

13

11

0

5

2

0

Rape (376 IPC)

4

3

0

5

5

0

1

1

0

353 IPC

11

9

0

10

9

0

4

2

0

Other IPC

117

103

0

173

99

0

125

60

0

ToTAL

337

296

0

446

315

0

206

111

0

Part-

III

Arms Act

1

1

0

1

1

0

0

0

0

Cow Slaughter

0

0

0

0

0

0

0

0

0

Animal Sacrifice

Act

0

0

0

0

0

0

0

0

0

PIT Act

7

7

0

11

11

0

0

0

0

MoVo Act

0

0

0

0

0

0

0

0

0

KP ACT

9

9

0

12

12

0

2

2

0

E C Act

2

2

0

3

3

0

0

0

0

SC/ST Act

19

16

0

9

8

1

3

2

0

Expl0sive Act

0

0

0

2

2

0

1

1

0

NDPS Act

1

1

0

1

1

0

1

1

0

TADA

0

0

0

0

0

0

0

0

0

PCR Act

0

0

0

0

0

0

0

0

0

R0Po Act

0

0

0

0

0

0

1

0

0

Childrens Act

0

0

0

0

0

0

0

0

0

Cinemato grap Act

1

1

0

0

0

0

0

0

0

Gambling Act

7

7

0

11

11

0

2

2

0

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

2823

SL

OFFENCE

2008

2009

2010

Sl.

No.

Crime heads

REP

DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

REP DET

cases

detected

pertaining

to other

police

station

Exise Act

9

9

0

11

11

0

2

2

0

Copy Right Act

4

4

0

1

1

0

1

1

0

DP Act

7

7

0

17

15

0

2

0

0

Other Act

22

22

0

61

57

0

21

19

0

Total Part III

88

85

0

139

132

1

36

30

0

Persons misssing

255

237

0

290

246

0

65

42

0

Grand Total

1256

799

27

1530

994

106

511

282

43

XV. The particulars of facilities available to citizens for obtaining information:-

General public can obtain information from the following officers under Right to information

Act-2005.

XVI The names, designations and other particulars of public information Officer.

The List of Public Information Officers and Appellate Authority of Deputy Commissioner

of Police, Northeast Division, Bangalore city.

Sl.

No.

Name

of the

Unit

Office/

Police

Station

Public Information

Officer(PIO)

Telephone

No.

Appellate Authority

Telephohe :

22943676

23632002

Name

Desig

nation

Name

Desig

n

1 DCP

NE

Northeast

Division

Smt.Shashikala

Sec.

Supdt

.

22943704

Shri.Ravikante

gowda, IPS

DCP

22943676

23632002

9480801064

2 DCP

NE

Yelahanka

Sub

Division

Shri.Munianjinappa

HC

22943734

Sri.Puttaswamy

gowda,

ACP

22943734

9845123454

3 DCP

NE

Yelahanka

P.S

Smt.Shilpa

PSI

(W)

22942536

Sri.Kenchegow

da

P.I

22942536

9448068577

4 DCP

NE

Yelahanka

newtown

P.S

Shri.Satisha.

PSI

22942537

Sri.Umesh

P.I

22942537

9880957485

5 DCP

NE

Kodigehalli

Shri.Kemparamaiah PSI

22943710

Sri.Chandrashe

kar

P.I

22943710

9448142799

6 DCP

NE

Sampige

halli

Sub-Dn.

Sri.Anjinappa

HC

22943690

Shri.Ramachan

drappa

ACP

22943690

9902733114

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2824

Sl.

No.

Name

of the

Unit

Office/

Police

Station

Public Information

Officer(PIO)

Telephone

No.

Appellate Authority

Telephohe :

22943676

23632002

Name

Desig

nation

Name

Desig

n

7 DCP

NE

Sampige

halli PS

Shri.Shivaruda

swamy

PSI

22746458

Shri.Ratnakara

shetty

P.I

22746458

9880199155

8 DCP

NE

Bagalur

PS

Shri.Shankar

narayana

PSI

22711977

Shri.Babuanjin

appa

P.I

22711977

9880300990

9 DCP

NE

Amruthalli

PS

Shri.Kempegowda

PSI

22943644

Shri.Ashok

P.I

22943644

9900423032

10 DCP

NE

Kothanoor

Shri.Kumarswamy

PSI

22943694

Shri.Balakrishna

PI

22943694

94488050505

11 DCP

NE

Devanahalli

Sub-Dn.

Shri.Shashi.

PC

27680111

Sri.George Joy

D’Souza

ACP

27680111

9480553939

12 DCP

NE

Chikkajala

PS

Shri.Shankar

PSI

28467200

Shri.Jayaram.

P.I

28467200

9845745454

13 DCP

NE

Devanahalli Shri.Subramai

PSI

27680333

Shri.Vidyadhar

Bykerikar

P.I

27680333

9448483599

14 DCP

NE

International

Aiport P.S.

Shri.Srinivasmurthy

PSI

27680222

Sri.Vyjinath

P.I

27680222

9448815091

XVII Such other information’s may be prescribed and thereafter update there Publications

every year.

The other information of the division police is as under

The Statement Showing the Sanctioned and actual strength of D.C.P. NorthEAST Office,

Bangalore City.

STATEMENT SHOWING THE WORKING STRENGTH OF MINISTERIAL STAFF.

1. Asst. Administrative officer

---

2. Section Superintendent

- 01

3. First Division Assistants

- 04

4. Second Division Assistants - 04

5. STENO - Vacant.

6. Typist

- 02

7. Dalayath - 01

TOTAL

12

Statement showing the number of Sub-Division Police Station and Out Post in DCP Northeast Division

Sl.

No.

Name of the Units

No of sub Division

No of police

station

No of out

posts

1

DCP NORTHEAST

3

10 Police Stations

2

Deputy Commissioner of Police,

Northeast Division, Bangalore City.

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

2825

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25-05-10

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12

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14

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18

54

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79

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17

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46

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74

0

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0

0

0

0

0

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5

0

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7

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1

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4

19

60

1

87

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0

1

3

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4

18

1

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0

0

0

0

0

0

0

0

9

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1

9

8

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1

2

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19

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0

0

0

0

0

0

0

14

0

1

14

9

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19

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71

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0

0

0

0

0

0

0

15

0

1

16

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6

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76

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87

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0

0

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12

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0

1

5

4

14

51

3

78

0

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1

5

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14

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0

0

1

0

0

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13

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0

1

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1

89

0

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20

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0

77

0

0

0

0

0

0

0

0

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0

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12

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0

0

1

2

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19

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1

87

0

0

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0

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1

3

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26

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192

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20

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186

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113

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140

PR-891

Deputy Commissioner of Police,

Northeast Division, Bangalore City.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2826

Government of Karnataka

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

‘sun control films’-reg.

Ref: Application dated 24.10.2009 of Sri R.Mohan, Partner, Cats, No.1A/07, 1st Floor, East

End Main Road, Jayanagar 4th `T’ Block, Bangalore-560 041.

In the application cited above, Sri R.Mohan, Partner, Cats, No.1A/07, 1st Floor, East End Main

Road, Jayanagar 4th `T’ Block, Bangalore-560 041, has sought clarification regarding the rate of tax

applicable on ‘sun control films’.

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.141/09-10, DATED 27th MAY 2010

It is clarified that ‘automotive window films’ are taxable at 12.5% till 31.03.2010 and at 13.5% from

01.04.2010 under Section 4(1)(b) of the Karnataka Value Added Tax Act,2003.

PR-900

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

‘domestic software development services’.

Ref:

Application dated: 25.01.2010 of Proteans Software Solutions Pvt Ltd., # 30/3,

Jakkasandra 1st Block, Sarjapura Main Road. Opp.to Agara Tank, Bangalore-560 034.

In the application cited above, Proteans Software Solutions Pvt Ltd.,# 30/3, Jakkasandra

1st Block, Sarjapura Main Road. Opp. to Agara Tank, Bangalore-560 034, has sought clarification

regarding the rate of tax applicable on domestic software development services’.

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

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

2827

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.185/09-10, DATED:22ND APRIL, 2010

It is clarified that taxable turnover relating to transfer of property in goods involved in execution of

works contracts of (i) programming and providing of software; and (ii) Maintenance or service of

software, is liable to tax at 4% till 31.03.2010 and at 5% from 01.04.2010 under Section 4 (1) ( c) of the

Karnataka and Value Added Tax Act,2003 read with entry 11 of the Sixth Schedule to the said Act.

PR-901

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

(1) Bitumen emulsion; and (2)Polymer based modified bitumen-reg.

Ref: Application dated Nil of Sri Ajit Kumar M, Hindustan Colas Limited, Adjacent to HPCL

POL Terminal, Village Bala, Via Katipala, Mangalore-575 030.

In the application cited above, Sri Ajit Kumar M, M/s Hindustan Colas Limited, Adjacent to

HPCL POL Terminal, Village Bala, Via Katipala, Mangalore-575 030,has sought clarification regarding

the rate of tax applicable on (1) Bitumen emulsion; and (2)Polymer based modified bitumen.

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.179/09-10, DATED:22ND APRIL, 2010

It is hereby clarified that the rates of tax applicable on the following goods are as indicated

under:

Sl.

No.

Goods

Rate of tax/Section

1.

Bitumen emulsion

As per Sl.No.15 of the Third Schedule to the KVAT Act,2003

4% upto 31.03.2010 and 5% from 01.04.2010 .

2.

Polymer modified bitumen

12.5% upto 31.03.2010 and 13.5% from 01.04.2010 under

Section 4(1)(b) of the KVAT Act,2003

PR-902

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

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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

`silica gel ’-reg.,

Ref: Application dated: 03.04.2010 of Sri G.S.S.Gupta of The Chemicals & Allied Industries, #

35-36 (New 121-122), Sajjan Rao Building, V.V.Puram, Circle, Bangalore-560 004.

In the application cited above, Sri G.S.S.Gupta of The Chemicals & Allied Industries, # 35-36

(New 121-122), Sajjan Rao Building, V.V.Puram Circle, Bangalore-560 004, has sought clarification

regarding the rate of tax applicable on `silica gel ’.

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.5/10-11, DATED:15TH MAY, 2010

It is clarified that `silica gel’ covered by CET Code 3824 is liable to tax at 13.5% under Section

4(1)(b) of the Karnataka Value Added Tax Act,2003.

PR-860

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

`arecanut plates and bowls made out of areca leaf sheath (‘patte’) and plates made out of

pathroli leaves and paper’-reg.

Ref: Application dated 01.02.2010 of Smt K.Aravindavalli, Proprietrix, Nammane Industries,

No.24, Vajarahalli, Uttarahalli Hobli, Bangalore South Taluk, Bangalore.

In the application cited above, Smt K.Aravindavalli, Proprietrix, Nammane Industries, No.24,

Vajarahalli, Uttarahalli Hobli, Bangalore South Taluk, Bangalore,,has sought clarification regarding the

rate of tax applicable on `plates and bowls made out of areca leaf sheath (‘patte’) and plates made out

of pathroli leaves and paper’.

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

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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.215/09-10, DATED:17TH MAY, 2010

It is hereby clarified that the rates of tax applicable on the following goods are as indicated under:

Sl.

No.

Goods

Rate of tax/Section

1.

Plates and bowls made out of areca leaf

sheath (‘patte’)

Exempt from tax under entry 33 of the

First Schedule to the KVAT Act,2003.

2.

Pathroli leaf plates with paper base

Exempt from tax under entry 33 of the

First Schedule to the KVAT Act,2003.

PR-859

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 ‘

chain saw ’-reg.

Ref: Application dated .29.01.2010 of Sri Harish K. Proprietor, Hitech Agri Equipment, Vinayaka

Complex, Shop # 10, below Syndicate Bank, B.H.Road, Shimoga-577 201.

In the application cited above, Sri Harish K.Proprietor, Hitech Agri Equipment, Vinayaka

Complex, Shop #10, below Syndicate Bank, B.H.Road, Shimoga-577 201, has sought clarification

regarding the rate of tax applicable on `chain saw’.

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.188/09-10, DATED:20TH APRIL, 2010

It is clarified that `hand held chain saw’ is taxable at 4% till 31.03.2010 and from 01.04.2010, it

is taxable at 5% under Sl.No.93(8) of Third Schedule to the Karnataka Value Added Tax Act,2003.

PR-858

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

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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

‘clay powder’-reg.

Ref: Application dated:03.03.2010 of Siddi Vinayaka Industries, 2nd Main Road, Gandhinagar,

Tumkur-572 102.

In the application cited above, Siddi Vinayaka Industries, 2nd Main Road, Gandhinagar, Tumkur-

572 102 has sought clarification regarding the rate of tax applicable on ‘clay powder’.

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.243/09-10, DATED:11TH MAY 2010

It is clarified that ‘clay powder’ is liable to tax at 4% till 31.03.2010 and 5% from 01.04.2010

under entry 37 of the Third Schedule to the Karnataka Value Added Tax Act,2003.

PR-831

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

‘audio and video door phones and intercom equipment ’-reg.

Ref: Application dated 12.01.2010 of Smt C,H.Hamsadevi, Director, Diqu Tech Private Limited,

No.255, 1st Floor, 46th Cross, 8th Block, Jayanagar, Bangalore.560 082.

In the application cited above, Smt C,H.Hamsadevi, Director, Diqu Tech Private Limited, No.255,

1st Floor, 46th Cross, 8th Block, Jayanagar, Bangalore.560 082,has sought clarification regarding the

rate of tax applicable on `audio and video door phones and intercom equipment’.

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.

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CLARIFICATION NO.CLR.CR.198/09-10, DATED:13TH MAY 2010

It is clarified that ‘audio video door phones and intercom equipment’ cleared under CET Code

8517 are IT products falling under Sl.No.1 of the table in the Notification No.FD 197 CSL

2005(16),dated:06.04.2006 and liable to tax at 4% upto 31.03.2010 and at 5% from 01.04.2010.

PR-832

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

‘parts and accessories of cabin assembly for dumpers’ -reg.

Ref: Application dated .18.03.2010 of Vijayalaxmi Industries, B-174, Industrial Estate, Gokul

Road, Hubli-580 030.

In the application cited above, Vijayalaxmi Industries, B-174, Industrial Estate, Gokul Road,

Hubli-580 030, has sought clarification regarding the rate of tax applicable on ‘parts and accessories

of cabin assembly for dumpers’.

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.260/09-10, DATED:19TH APRIL, 2010

It is clarified that ‘parts and accessories of cabin assembly for dumpers’ are liable to tax at 4%

till 31.03.2010 as per notification No.FD 316 CSL 2005(I),dated:05.08.2005. From 01.04.2010, it is

taxable at 5%.

PR-700

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 'button bits'- reg.

Ref:

Application dated:17.12.2009 of Kenna Metal India Limited, 8/9 Mile, Tumkur Road,

Bangalore-560 073.

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In the application cited above, Kenna Metal India Limited, 8/9 Mile, Tumkur Road, Bangalore-

560 073, has sought clarification regarding the rate of tax applicable on 'button bits.

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.182/09-10, DATED:5TH MAY, 2010

It is clarified that 'button bits made of carbide and tungsten for use in drilling machinery' are liable

to tax at 4% upto 31.03.2010 and at 5% from 01.04.2010 under entry 93(7) of the Third Schedule to the

Karnataka Value Added Tax Act, 2003.

PR-791

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

`scrap of dismantled D.C.Tower parts’-reg.,

Ref: Application dated: 25.03.2010 of Shree Balaji Steels, 7/23, 1st Floor, 1st Cross,

Kalasipalyam New Extension, Bangalore.560 002.

In the application cited above, Shree Balaji Steels, 7/23, 1st Floor, 1st Cross, Kalasipalyam

New Extension, Bangalore.560 002, has sought clarification regarding the rate of tax applicable on

`scrap of dismantled D.C.Tower parts’.

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.263/09-10, DATED:5TH MAY, 2010

It is clarified that `iron and steel scrap’ is liable to tax at 4% as per entry 30 of III Schedule to

the Karnataka Value Added Tax Act,2003.

PR-784

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

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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

(1) Drilling machine;(2)Static boom systems; and (3) Compressor used in drilling-reg.

Ref: Application dated 28.01.2010 of Sri Sampath Kumar, Manager-Accounts & Finance,

Rockprocess Equipment Pvt Ltd.,No.436, S.G.Mansion, 20th Main, Chord Road, 1st Block,

Rajajinagar, Bangalore-560 010.

In the application cited above, Sri Sampath Kumar, Manager-Accounts & Finance, Rockprocess

Equipment Pvt Ltd.,No.436, S.G.Mansion, 20th Main, Chord Road, 1st Block, Rajajinagar, Bangalore-560

010, has sought clarification regarding the rate of tax applicable on (1) Drilling machine; (2)Static

boom systems; and (3) Compressor used in drilling.

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.183/09-10, DATED:16TH APRIL, 2010

It is hereby clarified that the rates of tax applicable on the following goods are as indicated

under:

Sl.No.

Goods

Rate of tax/Section

1.

Drilling machine

12.5% under Section 4(1)(b)of the KVAT Act,2003 upto

31.03.2010 and from 01.04.2010, it is taxable at 13.5%

2.

Static boom systems

12.5% under Section 4(1)(b)of the KVAT Act,2003 upto

31.03.2010 and from 01.04.2010, it is taxable at 13.5%

3.

Compressor used in drilling

12.5% under Section 4(1)(b)of the KVAT Act,2003 upto

31.03.2010 and from 01.04.2010, it is taxable at 13.5%

PR-706

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

‘handloom and mill made cloth in lengths’-reg.

Ref: Application dated 15.03.2010 of Shri Jaya Enterprises, #3218/A, Bhendi Bazar, Belgaum-

590 002.

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In the application cited above, Shri Jaya Enterprises, #3218/A, Bhendi Bazar, Belgaum-590

002has sought clarification regarding the rate of tax applicable on ‘handloom and mill made cloth in

lengths’.

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.255/09-10, DATED:23RD APRIL, 2010

It is clarified that textiles or fabrics, whether handloom or mill made sold in length without being

cut and stitched would be exempt under entry 4 or 14 of the First Schedule to the Karnataka Valule

Added Tax Act,2003 not withstanding that it is sold as `bed cloth’ or `bed sheet cloth’.

PR-760

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

‘plastic jars, bottles and other containers’ -reg.

Ref:

Application dated 16.01.2010 of Maruthi Plastics Udyog Private Limited, 60,

Meerasadan, 1st Main Road, Seshadripuram, Bangalore-560 020.

In the application cited above, Maruthi Plastics Udyog Private Limited, 60, Meerasadan, 1st Main

Road, Seshadripuram, Bangalore-560 020, has sought clarification regarding the rate of tax applicable

on plastic jars, bottles and other containers.

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.202/09-10, DATED:22ND APRIL, 2010

It is clarified that ‘plastic bottles, jars, flasks and similar articles’ falling under CET Code 3923 30

are liable to tax at 4% upto 31.03.2010 and at 5% from with effect from 01.04.2010 as per serial number

145 of the table in the Notification No.FD 197 CSL 2005(6),dated:30.04.2005 read with section 4(1) a (ii)

of the Karnataka Value Added Tax Act,2003.

PR-759

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

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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

`T-cop devices’-reg.

Ref: Application dated 11.12.2009 of I Trans Technologies (India)Pvt Ltd., No.5B, 2nd Floor,

Priya Towers, Opp. Jayadeva Hospital, Bannerghatta Main Road, Bangalore.76.

In the application cited above, I Trans Technologies (India) Pvt Ltd., No.5B, 2nd Floor, Priya

Towers, Opp. Jayadeva Hospital, Bannerghatta Main Road, Bangalore.76, has sought clarification

regarding the rate of tax applicable on T-cop devices.

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.180/09-10, DATED:31ST MARCH, 2010

It is clarified that `T-cop devices’ like sensors, device plastic case and PCB capacitors, resistors,

integrated chips, GSM module and auto electronic devices are taxable at 12.5% under Section 4(1)(b)

of the Karnataka Value Added Tax Act,2003 as the said goods are not notified by the Government of

Karnataka as IT products and telecommunication equipments under entry 53 of the Third Schedule.

PR-600

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

sale of ‘raw graded heat resistant steel castings’-reg.

Ref: Application dated 09.02.2010 of Smt Gayathri S.Mahajan, Partner, M/s Kapeel Founders,

Plot No.69, Udyambag, Belgaum-590 008.

In the application cited above, Smt Gayathri S.Mahajan, Partner, M/s Kapeel Founders, Plot

No.69, Udyambag, Belgaum-590 008, has sought clarification regarding the rate of tax applicable on

sale of `raw graded heat resistant steel castings’.

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

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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.207/09-10, DATED:31ST MARCH, 2010

It is clarified that ‘raw graded heat resistant steel castings’ are declared goods falling under

entry 30 of Third Schedule to the Karnataka Value Added Tax Act,2003 and taxable at 4% .

PR-629

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

‘vehicle tracking system (e-modem)’ – reg.

Ref: Application dated 07.11.2008 of Sri R.M.K.Venil Raj, Partner: Avva Marketing, 18/1,

Shop No.6, First Floor, 24th Main, Opp.Maramma Temple, 2nd Sector, Bangalore.560 102.

In the application cited above, Sri R.M.K.Venil Raj, Partner: Avva Marketing, 18/1, Shop No.6,

First Floor, 24th Main, Opp. Maramma Temple, 2nd Sector, Bangalore.560 102 has sought clarification

regarding the rate of tax applicable on “vehicle tracking system (e-modem).

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.192/08-09, DATED:20TH MARCH, 2010

It is clarified that ‘vehicle tracking system (e-modem)’ is taxable at 12.5% under Section 4(1)(b)

of the Karnataka Value Added Tax Act,2003 as the said goods are not one of the IT products and

telecommunication equipments notified by the Government of Karnataka under Section 4(1) (a) of the

said Act read with entry 53 of the Third Schedule.

PR-628

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

(1)Toned Milk, (2)Double Toned Milk, (3)Standardised Milk; and (4)Toned Milk Un-

Homogenised –reg.

¨sÁUÀ-3

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2837

Ref: Application dated 23.10..2009 of Sri J.D.Ezra, Branch Manager, Dodla Dairy Ltd.,

No.104/A, 3rd Main, Industrial Town, Bangalore-560 044.

In the application cited above, Sri J.D.Ezra, Branch Manager, Dodla Dairy Ltd., No.104/A, 3rd

Main, Industrial Town, Bangalore-560 044, has sought clarification regarding the rate of tax applicable

on (1)Toned Milk; (2)Double Toned Milk; (3)Standardised Milk; and ( 4)Toned Milk Un- Homogenised.

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.137/09-10, DATED:31ST MARCH, 2010

It is hereby clarified that the rates of tax applicable on the following goods are as indicated

hereunder:

Sl.No.

Goods

Rate of tax/Section

1.

Toned Milk (Packed in Poly

Pack)

Exempt from VAT under entry 24 of the First

Schedule to the Karnataka Value Added Tax

Act,2003.

2.

Double Toned Milk (Packed in

Poly Pack)

Exempt from VAT under entry 24 of the First

Schedule to the Karnataka Value Added Tax

Act,2003.

3.

Standardised Milk (Packed in

Poly Pack)

Exempt from VAT under entry 24 of the First

Schedule to the Karnataka Value Added Tax

Act,2003.

4.

Toned Milk Un homogenized

Milk (Packed in Poly Pack)

Exempt from VAT under entry 24 of the First

Schedule to the Karnataka Value Added Tax

Act,2003.

PR-644

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

‘case transmission, a non-ferrous casting ’-reg.

Ref: Application dated .03.03.2010 of Sri T.R.Nagaraj, General Manager-Finance & Corporate

Affairs, Kirloskar Toyoda Textile Machinery Pvt Ltd., Plot No.10-13, Jigani Industrial Area,

II Phase, Jigani-562 106, Anekal Taluk, Bangalore District.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2838

In the application cited above, Sri T.R.Nagaraj, General Manager-Finance & Corporate Affairs,

Kirloskar Toyoda Textile Machinery Pvt Ltd., Plot No.10-13, Jigani Industrial Area, II Phase, Jigani-562

106, Anekal Taluk, Bangalore District, has sought clarification regarding the rate of tax applicable on

‘case transmission, a non-ferrous casting’.

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.237/09-10, DATED:9TH APRIL, 2010

It is clarified that ‘case transmission, a non-ferrous casting falling under entry 66 of the Third

Schedule to the Karnataka Value Added Tax Act,2003 is taxable at 4% upto 31.03.2010. From

01.04.2010, it is taxable at 5%.

PR-640

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

`diabetic and orthopedic footwear’-reg,

Ref: Application dated 09.03.2010 of Sri Amarnath Shetty of Supreme Health Care

(Bangalore)Pvt Ltd., O.S.13, 1st Cross, Sudamnagar, Gokula, Bangalore.560 054.

In the application cited above, Sri Amarnath Shetty of Supreme Health Care (Bangalore)Pvt

Ltd., O.S.13, 1st Cross, Sudamnagar, Gokula, Bangalore.560 054, has sought clarification regarding the

rate of tax applicable on `diabetic and orthopedic footwear’.

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.247/09-10, DATED:19TH APRIL, 2010

It is clarified that ‘diabetic and orthopedic footwear’ are taxable at 12.5% till 31.03.2010 and

at 13.5% from 01.04.2010 under Section 4(1)(b) of the Karnataka Value Added Tax Act,2003

PR-699

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

¨sÁUÀ-3

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2839

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«ÃgÁd¥ÉÃmÉ «¨sÁUÀ, «ÃgÁd¥ÉÃmÉ.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2844

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

‘bakery products like doughnut, khari and bread butter’-reg.

Ref: Application dated 15.01.2010 of Sri Doddanavar, Proprietor, Abhinandan Foods, 335/3,

Doddanavar Compound, Udyambag, Belgaum.

In the application cited above, Sri Doddanavar, Proprietor, Abhinandan Foods, 335/3,

Doddanavar Compound, Udyambag, Belgaum, has sought clarification regarding the rate of tax

applicable on ‘bakery products like doughnut, khari and bread butter’.

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.145/09-10, DATED:31ST MARCH, 2010

It is clarified that ‘doughnut, khari and bread butter’ are taxable at 12.5% under Section 4(1)(b) of

the Karnataka Value Added Tax Act,2003.

PR-681

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

‘acrylic solid surface sheets’-reg.

Ref: Application dated 09.11.2009 of the Director(s), New Era Interior Collection Pvt Ltd.,

No.18, 5th Cross, 5th Block, Near Canara Bank, Koramangala, Bangalore-560 095.

In the application cited above, the Director, New Era Interior Collection Pvt Ltd., No.18, 5th

Cross, 5th Block, Near Canara Bank, Koramangala, Bangalore-560 095. has sought clarification regarding

the rate of tax applicable on ‘acrylic solid surface sheets’

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.

¨sÁUÀ-3

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2845

3. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.158/09-10, DATED:24TH MARCH, 2010

It is clarified that ‘acrylic solid surface sheets’ are not notified as industrial inputs under entry 51 of

Third Schedule to the Karnataka Value Added Tax Act,2003 and are therefore taxable at 12.5% under

Section 4(1)(b) of the Karnataka Value Added Tax Act,2003.

PR-588

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

‘glass marbles (goligunda)’-reg.

Ref: Application dated 23.02.2010 of Sri Kantilal Himatmal Jain, Proprietor, Himatmal

Rameshkumar Jain & Sons, Station Road, Gadag.

In the application cited above, Sri Kantilal Himatmal Jain, Proprietor, Himatmal Rameshkumar

Jain & Sons, Station Road, Gadag, has sought clarification regarding the rate of tax applicable on

‘glass marbles (goligunda)’.

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.157/09-10, DATED:26TH MARCH, 2010

It is clarified that ‘glass marbles (goligunda)’ fall under entry 90 of Third Schedule to the

Karnataka Value Added Tax Act,2003 and are taxable at 4% .

PR-587

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

(1) Broken glass bottle, (2) Aluminum scrap, (3) Paper waste, (4) Iron & Steel scrap and; (5)

Machinery scrap-reg.

Ref: Application dated 28..12.2009 of J.P.Distilleries Pvt Ltd., No.190, Sankey Road,

Sadashivanagar, Bangalore.560 080.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2846

In the application cited above, J.P.Distilleries Pvt Ltd., No.190, Sankey Road, Sadashivanagar,

Bangalore.560 080, has sought clarification regarding the rate of tax applicable on (1) Broken glass bottle,

(2) Aluminum scrap, (3) Paper waste, (4) Iron & Steel scrap and; (5) Machinery scrap.

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.187/09-10, DATED:18TH MARCH, 2010

It is hereby clarified that the rates of tax applicable on the following goods are as indicated

hereunder:

Sl.

No.

Goods

Rate of tax/Section

1.

Broken glass bottle

12.5% under Section 4(1)(b) of the KVAT Act,2003

2.

Aluminum scrap

4% under entry 67 of Third Schedule to the KVAT

Act,2003

3.

Paper waste

4% under entry 69 (ii) of Third Schedule to the KVAT

Act,2003

4.

Iron & steel scrap

4% under entry 30 of Third Schedule to the KVAT

Act,2003

5.

Machinery Scrap

(a) of ferrous metal

(b) of non-ferrous metals

4% under entry No.30 of Third Schedule to the KVAT

Act,2003

4% under entry No.67 of Third Schedule to the KVAT

Act,2003

PR-537

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

‘sowing seeds other than oil seeds’ reg.

Ref: Application dated 23.12.2009 Sri Mahesh K.V. of Shriram Bioseed Genetics India Ltd.,

779, 5th Cross, Muneshwara Layout, Laggere, Bangalore-58.

In the application cited above, Sri Mahesh K.V. of Shriram Bioseed Genetics India Ltd., 779, 5th

Cross, Muneshwara Layout, Laggere, Bangalore-58.,has sought clarification regarding the rate of tax

applicable on ‘sowing seeds other than oil seeds’

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

2847

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.186/09-10, DATED:15TH MARCH, 2010

It is hereby clarified that ‘all seeds for sowing other than oil seeds’ are exempt from VAT under

entry 3 of the First Schedule to the Karnataka Value Added Tax Act,2003.

PR-536

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

(1) gear shaping machine; and (2) gear hobbing machine-reg.

Ref: Application dated 10.12.2010 of the Managing Director, Liebherr Machine Tools India Pvt

Ltd., 70/1, Mission Road, Bangalore-560 027.

In the application cited above, the Manging Director of Liebherr Machine Tools India Pvt Ltd.,

70/1, Mission Road, Bangalore- 560 027, has sought clarification regarding the rate of tax applicable

on (1) gear shaping machine; and (2) gear hobbing machine.

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.

CLARIFICATION NO.CLR.CR.175/09-10, DATED:2ND FEBRUARY, 2010

It is clarified that gear shaping machine and gear hobbing machine covered under CET heading

8461 are liable to tax at 4% as capital goods in terms of the Notification No. FD 116 CSL 2006(8),

dated:31.03.2006 read with entry 20 of the Third Schedule to the KVAT Act, 2003.

PR-419

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

‘shrink wrapped tender coconuts’-reg.

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Ref: Application dated 30.11.2009 of the Director, Chachi Food Products Private Limited, #21,

1st Main, 3rd Cross, 3rd Phase, Manjunathanagar, Bangalore-560 010.

In the application cited above, the Director, Chachi Food Products Private Limited, #21, 1st Main,

3rd Cross, 3rd Phase, Manjunathanagar, Bangalore-560 010,has sought clarification regarding the rate

of tax applicable on ‘shrink wrapped tender coconuts.

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.161/09-10, DATED:9TH FEBRUARY, 2010

It is hereby clarified that ‘shrink wrapped tender coconuts’ are exempt from tax under entry 49

of the First Schedule to the Karnataka Value Added Tax Act,2003.

PR-490

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

COMMERCIAL TAXES DEPARTMENT

OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, V.T.K.,

GANDHINAGAR, BANGALORE-560 009

No.CLR.CR.162 to 169/ 09-10, Dated:4th March, 2010.

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES

Present : Pradeep Singh Kharola, IAS, Commissioner of Commercial Taxes.

Sub: In the matter of the applications filed for issue of clarification of rate of tax applicable on

de-oiled rice bran and de-oiled cake under Section 59 (4) of the Karnataka Value Added

Tax Act, 2003.

The following dealers registered under the Karnataka Value Added Tax Act, 2003 (‘the Act’ for

short), have filed applications seeking clarification of rate of tax applicable on de-oiled rice bran and de-

oiled cake.

(1)

Anjaneya Agro Tech Pvt. Ltd, Harihar

(2)

Siddaganga Oil Extractions Pvt Ltd, Tumkur

(3)

Prakruthi Solvex Pvt. Ltd, Mallasandra Post, Tumkur.

(4)

Abhay Solvents Private Limited, Koppal

(5)

Srinidhi Solvex Private Limited, Doddanaravangala Post, Tumkur

(6)

Shivaganga Food Oil Extractions, Araliganur Post, Siruguppa

(7)

Parimala Agro Foods and Feeds Pvt Ltd, Arakere Post, Tumkur

(8)

Habib Agro Industries, Boothna Hosur, Mandya.

2. All the above applicants have filed their applications on 2-12-2009 /3-12-2009 alongwith

written submissions contending that both de-oiled rice bran and de-oiled cake are animal feed

supplements and exempt from tax under the Act. All the eight applicants had sought for personal hearing

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in the matter. Sri. E.I. Sanmathi, Advocate and Tax Consultant, and authorised representative of all the

eight applicants appeared on 01-01-2010, with Senior Advocate Sri. E.R. Indrakumar, and they were

heard and their arguments are taken on record. Certain documents and extracts titled Paper Book

submitted by Sri. E.I. Sanmathi is also taken on record. On 19-01-2010, the Advocate for the applicants

has filed further written submissions with copies of purchase bills of Hexane (Food Grade) used in solvent

extraction process. The contentions of the applicants are summarized as follows:

(a) Entry 8 as it existed upto 31-03-2006 and entry 5 existing from 01-04-2006 of the First Schedule

to the Act are comprehensive to cover animal feed, feed supplements as well as mineral mixture

concentrates and de-oiled cake etc. These entries link the goods mentioned therein with certain

use of such goods. Each of the exempted goods mentioned therein by its very description and

context thereto carries a definite connotation based upon its use. In the case of Annapurna

Carbon Industries Co. Vs State of Andra Pradesh, cited as (1976) 37 STC 378, the Hon’ble

Supreme Court of India (‘the Apex Court’ for short) has held that the deciding factor is the

predominant or ordinary purpose or use of an article and it is not enough to show that the article

can be put to other uses also. It is its general or predominant use which seems to determine the

category in which an article will fall. The present entry of the First Schedule, besides covering

animal feed, also covers feed supplements as well as de-oiled cake amongst other goods

referred to therein. In the case of Collector of Central Excise, Kanpur Vs Krishna Carbon Paper

Co. cited as (1989) 72 STC 280, the Apex Court has observed as below:

“It is well settled that where no definition is provided in the statute itself for

ascertaining the correct meaning of a fiscal entry, reference to a dictionary

is not always safe. The correct guide in such a case is the context and

the trade meaning. The trade meaning is that which is prevalent in that

particular trade where such goods are known or traded. If a special type

of goods is the subject matter of a fiscal entry, then that entry must be

understood in the context of that particular trade, bearing in mind that

particular word. Where however there is no evidence how the particular

goods are understood in the particular market dealing with those goods,

then the meaning following from the particular statute at the particular time

would be the decisive test”.

In the case of Asian Paints India Ltd, Vs Collector of Central Excise reported in 1988 (35) ELT 3,

the Apex Court has held that the commercial meaning has to be given to the expressions in tariff items

and that where definition of a word is not given it must be construed in its popular sense. In the case of

Collector of Customs Vs Swastic Woollen (P) Ltd, reported in 1988 (37) ELT 474, the Apex Court has

held that when no statutory definition is provided in respect of an item in the Customs Act or the Central

Excises Act, the trade understanding, meaning thereby, the understanding in the opinion of those who

deal with the goods in question is the safest guide. Relying on these case laws, it is submitted that de-

oiled rice bran dealt by the applicants partakes the character of animal feed supplement covered by

entry 5 of the First Schedule to the Act and that de-oiled rice bran contains ‘protein’ which is essential as

a nutrition element in cattle feed and poultry feed. It is further submitted that the understanding of both the

buyer and the seller is that de-oiled rice bran meets the requirements of protein as an essential feed

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supplement. Applicants are effecting sale of de-oiled rice bran exclusively to animal feed manufacturers,

traders as well as consumers engaged in consuming cattle feed and poultry feed for their own cattle and

poultry. It is further submitted that in the case of Atul Glass Industries (P) Ltd., Vs Collector of Central

Excise reported in (1986) 63 STC 322, the Apex Court has held that the identity of an article is

associated with its primary function, and that it is only logical that it should be so. As per the laboratory

report of the Karnataka Co-operative Milk Producers Federation Limited, de-oiled rice bran contains

moisture (9-10%), crude protein (14-15%), crude fibre (12-13%) and silica sand (4-5%). In the case of

Collector of Central Excise, Guntur Vs Surendra Cotton Oil Mills & Fertilizer Co. cited as 2001 (127) ELT

3, the Apex Court has affirmed that de-oiled rice bran extraction, niger seed extraction, sesame seed

extraction and tapioca chips are ingredients of animal feed and not animal feed by themselves. The

Indian Standards Institution in I S : 9703 recognises a distinction between feeding stuffs ingredients and

animal feed. In the light of these facts de-oiled rice bran would be covered by the entry in the First

Schedule to the Act as an animal feed supplement.

(b) It is further submitted that the word ‘de-oiled cake’ under entry 5(ii) of the First Schedule w.e.f.

01-04-2006 covers de-oiled rice bran as the latter is obtained by removal of oil conforming to the

description of de-oiled cake. The process of solvent extraction consists of subjecting rice bran in

powder form to heating and pressing to cake/pellet form and processing with food grade hexane

to obtain rice bran oil containing fat and de-oiled rice bran containing protein. In the case of Sri.

Laxmi Coconut Industries Vs the State of Karnataka, cited as (1980) 46 STC 404, the Hon’ble

High Court of Karnataka has held that coconut and desiccated coconut in powder form are in

substance one and the same. This ruling has been affirmed by the Apex Court in the case of

State of Karnataka and Another Vs Sri. Laxmi Coconut Industries cited as (1996) 107 STC 566 .

As de-oiled rice bran is a de-oiled cake irrespective of whether it is in cake form or powder form, it

is both an animal feed supplement and a de-oiled cake covered by entries 5 & 5(i) in the First

Schedule to the Act.

3. The above said contentions of the applicants are carefully examined alongwith the extracts of

case laws, and other documents furnished. The issues raised are addressed as follows:

(a) It is agreed that where no definition is provided in the statute itself entries must be construed in

their context and trade meaning. It may be a fact that de-oiled rice bran contains 14 to 15%

protein and used as an ingredient of animal feed. It is also true that the entries in the First

Schedule link the goods mentioned therein with certain use of such goods. It is noted that de-

oiled rice bran is sold to animal feed manufacturers. The letter of the National Institute of Animal

Nutrition and Physiology, Adugodi, Bangalore-560030 dated 12-11-2009 addressed to the

President, Oil seeds, Oil Trade & Industry’s Association in Karnataka, Chamarajpet, Bangalore

560018 stating that de-oiled rice bran is included in the feed as it is an economical feed ingredient

of concentrated mixture by virtue of its nutrient composition as a common practice followed in

livestock feeding, and that some farmers also feed de-oiled rice bran as such to their animals is

also perused.

The relevant entries in the First Schedule to the Act are reproduced here below for quick reference:

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Entry 8 from 01-04-2005 to 06-06-2005

‘Animal feed and feed supplements, namely, processed commodity sold as poultry feed,

cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and

mineral mixture concentrates, intended for use as feed supplements’.

Entry 5 from 07-06-2005 to 31-03-2006

‘Animal feed and feed supplements, namely, processed commodity sold as poultry feed, cattle

feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral

mixture concentrates, intended for use as feed supplements including de-oiled cake and wheat

bran.

Entry 5 from 01-04-2006

(i) ‘Animal feed and feed supplements, namely, processed commodity sold as poultry feed,

cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements

and mineral mixture concentrates, intended for use as feed supplements;

(ii) Chunni of pulses, de-oiled cake and wheat bran.’

From the above entries it is clear that law intended to name the animal feed and feed

supplements which are processed commodities sold as poultry feed, cattle feed etc. and feed

supplements and mineral mixture concentrates intended for use as feed supplements. Rice bran or de-

oiled rice bran has not been named anywhere in the above entries. The letter of the National Institute of

Animal Nutrition and Physiology, Bangalore dated 12-11-2009 given as a reply to a query by the

Oilseeds, Oil trade & Industry’s Association in Karnataka seeking clarification on feeding of de-oiled rice

bran to animals and usage as feed supplement cannot be read out of context in favour of applicants. It is

noted that the query was a leading question requesting to clarify on the use of de-oiled rice bran as a

feed supplement.

When there is a specific entry under the Act for ‘husk and bran of cereals and pulses’ in the Third

Schedule at serial number 30 upto 06-06-2005 and at serial number 45 thereafter, de-oiled rice bran

which is nothing but rice bran with lesser quantity of oil, it cannot be brought under the entry of feed

supplement without being named as such. The Hon’ble High Court of Karnataka has ruled in the case

of Oilseeds, Oil Trade and Industry’s Association Vs State of Karnataka and others (111 STC 234), that

de-oiled rice bran and rice bran are one and the same commodity. Further, in the case of Mysore Agro

Service Centre Vs State of Karnataka cited as (1993) 90 STC 401, the Hon’ble High Court has ruled that

articles cannot be taxed depending on their user in individual cases. After discussing the rulings of the

Apex Court in the cases of Atul Glass Industries (P) Ltd., Vs Collector of Central Excise (1986) 63 STC

322, and Mukesh Kumar Aggarwal & Co Vs State of Madhya Pradesh (1988) 68 STC 324, the

Karnataka High Court has ruled as below:

“The Supreme Court has pointed out that the particular use to which an article can be

applied in the hands of a special consumer is not determinative of the nature of the article.

An article may be subjected to tax. If tax has to be levied depending on the purpose for which

it is purchased, the Revenue may have to examine individual cases before deciding as to how

the particular goods should be treated for the levy of tax. Same article may be subjected to

different rates of tax under the Act depending upon the purpose for which the goods were

purchased by different classes of consumers. That cannot be the legislative intention at all.

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The intention of the legislature seems to levy the same, particular rate of tax, in respect of

sales transactions pertaining to a particular goods as enumerated in the Schedules to the

Act”.

(b) It is true that the Apex Court has ruled in the case of Collector of Central Excise, Guntur Vs

Surendra Cotton Oil Mills & Fertilizer Co. 2001 (127) ELT 3 (SC), that de-oiled rice bran extraction

is an ingredient of animal feed and not an animal feed by itself. However, this decision does not

apply in the determination of the issue whether de-oiled rice bran can be treated as a feed

supplement for the purpose of taxation under this Act. As correctly suggested by the

applicants , de-oiled rice bran may be a feeding stuff as per I S: 9703-1980 published by the

Indian Standards Institution. But this will not decisively make de-oiled rice bran a feed

supplement. The Indian Standards Institution only states the terms and definitions of various

animal feeds and feeding–stuffs in its glossary published from time to time. These include

solvent extracted oil cakes of cotton seed, ground nut, safflower, sal seed, soyabean and

mustard which all are oil seeds. Brans obtained out of polishing of cereals such as rice and

wheat are also included in feeding stuffs. Thus when the word de-oiled cake is used as a

feeding stuff it is to be understood as a cake obtained out of de-oiling of cakes of oil seeds and

not bran of cereals. De-oiled brans are a by product of de-oiling brans of cereals. Out of these,

entry 5 of First Schedule to the Act extends tax exemption to only de-oiled cake and wheat bran

on par with animal feed supplements. While in the entry 5 as it existed prior to 1-4-2006, feed

supplements are deemed to include de-oiled cake and wheat bran (indicating that without such

inclusion they could not have been treated as feet supplements), in the entry 5 as it exists

from 1-4-2006, de-oiled cake and wheat bran are enumerated separately under item (ii) of the

entry, while the animal feed and feed supplements are enumerated under item (i) of the entry.

Thus, the Legislature has intended to exclude rice bran and de-oiled rice bran (which is not de-

oiled cake) from entries in the First Schedule to the Act. Wheat bran, which would have normally

fallen under the entry of ‘husk and bran of cereals and pulses’ in the Third Schedule to the Act,

has been specifically enumerated under entry 5 of the First Schedule to exempt it from tax on

par with animal feeds and feed supplements . But the same is not the case with rice bran and

de-oiled rice bran, which have not been accorded any special treatment by the State Legislature.

4. It is seen that the petitioner has effected sales of de-oiled rice bran only to the manufacturers

of animal feed. Accordingly, he is of the opinion that de-oiled rice bran is nothing but animal feed and is

exempted from VAT. It is seen that rice bran and de-oiled rice bran are one and the same. This view is

also supported by the decision of Hon’ble High Court in the case of Oil Seeds, Oil Trade and Industries

Association Vs State of Karnataka reported in 111 STC 234. It is a potential source of vegetable oil. Rice

bran oil obtained out of rice bran is used in the manufacture of soap, resin based paints, enamel and

warnishes. Fatty acids and fatty oil obtained out of rice bran are used in plastic and rubber industries.

Rice bran wax is used for coating of candy, fruits and vegetables. It is also used as a component for

manufacture carbon paper base, stencil, candles, etc.

5. Similarly, rice bran / de-oiled rice bran is used in the manufacture of sodium silicate, silica gel,

insulation bricks, etc. It can also be used as fertilizer. It is used in the preparation of bakery products

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such as bread, cake, biscuits, etc. Rice bran / de-oiled rice bran is also used in pharmaceutical industry

as it contains valuable vitamin-B complex, amino acid, phosperic acid compounds.

6. When the commodity is capable of being used for various purposes, it cannot be taxed

depending on one of its uses only. It has to be taxed considering its nature. Similar question came up for

decision before the Hon’ble High Court in respect of levy of tax on lime in the case of Mysore Agro

Service Centre Vs State of Karnataka reported in 90 STC 401. The observation of the High Court in this

case is already cited in page-6. As per the said decision, the commodity has to be considered for levy of

tax depending on its nature. Application of usage theory cannot be helpful in all the occasions. Thus, de-

oiled rice bran cannot be considered for the purpose of levy of VAT as animal feed only. The commodity

is specifically mentioned in entry 45 of the Third Schedule to the KVAT Act as bran of cereals.

Accordingly, it is taxable at 4% irrespective of the nature of its use in different circumstances.

7. The applicant has further claimed that de-oiled rice bran is converted into cake form and hence

it is exempted as de-oiled cake as per entry 5 in the First Schedule to the KVAT Act, 2003. In this regard,

it is to be stated that commodity remains the same even after change in its form. Rice bran / de-oiled rice

bran cannot be a different commodity when it is converted into a cake form. In commercial parlance, oil

cake / de-oiled cake is understood as the product obtained in cake form in the manufacture of oil out of oil

seeds. Rice or rice bran is not considered as an oil seed in the commercial parlance as well as as per the

provisions of the KVAT Act, 2003. Rice is a cereal and rice bran is a product of it obtained while getting

rice out of paddy after milling. For these reasons, the applicant’s contention that it is an oil cake is

rejected.

8. The discussion is summed up as follows:

(a) De-oiled rice bran is not an animal feed by itself as admitted by the applicants.

(b) De-oiled rice bran being a feeding stuff as per the Indian Standards Institution cannot be

regarded as an animal feed supplement.

(c) Simply because de-oiled rice bran contains about 15% protein it cannot be regarded as a

feed supplement to animal feed under the First Schedule to the Act as it is not specifically

included in such entry, it not being a feed supplement.

(d) De-oiled cake is the by product of extraction of oil cake obtained from oil seeds and cannot

be construed to include de-oiled rice bran in powder form obtained from rice bran. De-oiled

rice bran is the basic stuff to which feed supplements such as vitamins, calcium mix, mineral

mixure concentrates, etc. may be added to prepare animal feed.

(e) The ruling of the Karnataka High Court in the case of Oilseeds, Oil Trade and Industry’s

Association cited as 111 STC 234, that rice bran and de-oiled rice bran are one and the

same commodity still holds good. This ruling has been given by the High Court after

discussing the principles of law laid down by the Hon’ble Supreme Court of India in the

cases of Annapurna Biscuit Manufacturing Co Vs Commissioner of Sales Tax cited as

(1981) 48 STC 254 and Mukesh Kumar Aggarwal & Co Vs State of Madhya Pradesh (1988)

68 STC 324, and remains undisturbed.

(f) Glossary of the Indian Standards Institution no where defines de-oiled rice bran as a feed

supplement.

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(g) Rice bran / de-oiled rice bran is not only used as animal feed but also for different purposes

such as for preparation of bakery products, in pharmaceutical industry, in manufacture of

soaps, sodium silicate, silica gel and also as fertilizer.

9. In view of above discussion it is hereby clarified that de-oiled rice bran is covered by entry 30 of

the Third Schedule to the Act from 01-04-2005 to 06-06-2005 and by entry 45 of the same Schedule from

07-06-2005, and is liable to tax at 4%. It is also clarified that de-oiled cake obtained out of cakes of oil

seeds is liable to tax at 4% under entry 21 of the Third Schedule upto 30-4-2005, and exempt from tax

thereafter under notification No. FD 197 CSL 2005(1) dated 30-4-2005 and entry 5 of the First Schedule

to the Act.

PR-418

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

‘emery stone and other parts‘ of flour mills -reg.

Ref: Application dated 25.11.2009 of Sri R.S.Jakati, Executive (Finance & Accounts),

Sudarshan Industries, Plot No.19/1, Sy.No.323, Majgaon Industrial Area, G.I.T.College

Road, Udyambag, Belgaum-590 008.

In the application cited above, R.S.Jakati, Executive (Finance & Accounts), Sudarshan

Industries, Plot No.19/1, Sy.No.323, Majgaon Industrial Area, G.I.T.College Road, Udyambag, Belgaum-

590 008, has sought clarification regarding the rate of tax applicable on ‘emery stone and other parts’

of flour mills.

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.

CLARIFICATION NO.CLR.CR.133/09-10, DATED:3RD FEBRUARY, 2010

It is clarified that ‘emery stones and other parts’ of flour mill machines covered by CET Code 8437

90 10 are liable to tax at 4% under Sl.No.38 of the table in Government Notification No.FD 316 CSL

2005(I), dated:05.08.2005.

PR-403

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

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COMMERCIAL TAXES DEPARTMENT

OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, VTK, GANDHINAGAR, KALIDASA

ROAD, BANGALORE

No.AR.CLR.CR-92/06-07, Dated:16th April, 2010

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES

Present : Pradeep Singh Kharola, IAS, Commissioner of Commercial Taxes.

In the matter of compliance to the order dated 25-11-2009 of the Hon’ble High Court of Karnataka

in S T A No.10/2007.

1. In the matter of issue of clarification on rate of tax under Section 59(4) of the Karnataka Value

Added Tax Act, 2003.

3M India Limited , Raheja Paramount , No.138, Residency Road, Bangalore-25 (‘the applicant’

for short) had sought a clarification from the Authority for Clarifications and Advance Rulings (‘the

ACAR’ for short ) under Section 60 of the Karnataka Value Added Tax Act, 2003( ‘the Act’ for short ) on

the rate of tax applicable on ‘post-it’ paper. The ACAR had, in its order dated 17-11-2006, clarified that

‘post-it’ paper was liable to tax at 12.5.% under Section 4(1)(b) of the Act as non-scheduled goods. The

applicant had sought rectification of the said order claiming that ‘post-it’ paper falls under entry 69(i) of

the Third Schedule to the Act ( ‘entry 69 (i)’ for short ) and therefore liable to tax at only 4%. The ACAR

had by its order dated 26-3-2007 declined to rectify the order dated 17-11-2006 stating that paper with

adhesive/gum is not included in entry 69 (i) .

2. Aggrieved by the order dated 26-3-2007 of the ACAR, the applicant had filed STA No.10 /

2007 before the Hon’ble High Court of Karnataka (‘the High Court’ for short). By its order dated 25-11-

2009, the High Court has set aside the order of the ACAR dated 26-3-2007, and remanded the matter to

the Commissioner of Commercial Taxes since the ACAR has been abolished w.e.f. 1-4-2007. While

remanding the matter, the High Court has opined that the ACAR has passed the order without giving any

reasons and without distinguishing how‘post it paper’ does not fall under entry 69 (i).

3. In order to comply with the order of the High Court the applicant was given an opportunity of

hearing

in

the

matter.

Sri

H.N.Sreenivasa

Rao,Advocate

and

Sri

S.A.Hegde,Sales

Tax

Practitioner,authorised representatives of the applicant were heard on 12-3-2010. Written submissions

made by the advocate on behalf of the applicant are taken on record. The contentions of the applicant

are summarized as below:-

(a) Entry 69 (i) includes all kinds of paper without stipulating the use or utility to which the said

papers are put to. The entry starts with the phrase “ all kinds” and the word “including” and

further phrase “and the like” and also exclusion clause as “photographic paper”. Therefore, it

includes all kinds of paper, other than photographic paper irrespective of the purpose for which

they are used . The entry is a very wide and amplified entry as the term “including” has been

used for the specific purpose of taking into its threshold the various types of paper and paper

boards mentioned . Furthermore papers which have not been mentioned in the said entry are

also included since the entry starts with the words “paper of all kinds”.

(b) In the case of Additional Commissioner of Sales Tax Vs Afsons Industrial Corporation reported in

(1990) 78 STC 385 the division Bench of the Hon’ble Bombay High Court has held that, the

normal function of the word “including” in an entry is to indicate that the items following the said

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word are though of the type of the main item in the entry , there could be some doubt as to

whether the main entry covered them or not and therefore the legislature specifically mentioned

those items in the entry to remove the scope for any doubt. The item about which there is no

scope of doubt or there is comparatively less scope of doubt would accodingly stand

automatically covered by the main items in the entry. In the light of this ruling it is contended

that ‘post-it paper’ is included in entry 69 (i) although no specific mention is made about this

particular paper for the reason that the entry is in respect of paper of all kinds with amplification

by use of term “including” and also the phrase “and the like”. The phrase “and the like” has been

used to make the said entry comprehensive as well as being amplified.In the case of Shivani

Galvanizing and Engg Vs Deputy Commr of Commercial Taxes (Assts)-II and Another

reported in (1999) 112 STC 397, the Hon’ble High Court of Karnataka has held that the

words “and the like” do not qualify to anodizing alone , it would cover electro galvanizing also

and the like process of electro galvanizing is hot-dip galvanizing . The meaning of entry 28

of the Sixth Schedule to the Karnataka Sales Tax Act , 1957 is not restricted to the process

which are by electricity. The phrase “and the like” has increased the scope of entry and as such

all the process where coating of metal is done will fall under the entry. Relying on these rulings

, it is submitted that use of words “all kinds” and the term “including” and also the phrase “and

the like” in entry 69 (i) makes the legislative intention very clear that papers and paper

boards of all description except photographic paper are definitely included in the said entry.

(c) Even though it partially contains adhesive/gum for sticking purpose, the product ‘post-it paper’

and its usage remains to be paper only. The reason furnished by the ACAR that entry 69 (i) is

for those papers which are for writing purpose or packing purpose only is not correct . The

said entry has not stipulated the usage of the product mentioned therein as the several types

of boards mentioned in the entry are not meant for writing or packing.

(d) It is contended that the High Court in paragraph 2 at page 2 of the order dated 25-11-2009 in

this case has held that paper known as “ post it paper ” which contains adhesive on one side of

the paper which will be generally used as a flag and also to use for writing purpose. The High

Court, as contended by the applicant, has further held that entry 69 (i) includes papers of all

kinds , and therefore ‘post it paper’ has to be considered as paper of all kinds since entry 69 (i)

does not restrict itself to the paper which in used for writing only but it includes all other varieties

of paper including duplex board, corrugated boards, pulp board, straw board, triplex boards and

the like.

4. All the contentions of the applicant are examined and addressed as follows:-

(a) (i) Entry 69 (i) is reproduced here below for quick reference;

“Paper of all kinds including ammonia paper, blotting paper, carbon paper, cellophane, PVC

coated paper, stencil paper, tissue paper, water proof paper, art boards, card boards, corrugated

boards, duplex boards, pulp boards, straw boards, triplex boards and the like, but excluding

photographic paper”.

Sample of ‘post-it’ brand notes furnished by the applicant on 20-1- 2010 , on which it is

stated that it is an invention from 3M Company, is examined. The literature on the product ,

which is stated to be a branded product of 3M (the applicant), downloaded from the

¨sÁUÀ-3

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internet , is also examined. The said product is a piece of stationery with a re-adherable

strip of adhesive on the back, designed for temporarily attaching notes to documents and

to other surfaces: walls, desks, computer displays, and so forth. ‘ Post-it’ brand notes are

most commonly a 3-inch (76 mm) square, canary yellow in color . The notes use a unique

low-tack adhesive that enables ‘post-it’ Brand notes to be easily attached and removed

without leaving marks or residue , unless used on white boards. The term ‘post-it’ and the

canary yellow color are trade marks of 3M. Accepted generic terms for competitors include

sticky notes, repositionable notes and repositional notes.

(ii) The ‘post-it paper’ on which the applicant had sought clarification is in reality a product

manufactured out of paper and a unique low- tack adhesive that enables post-it Brand

notes to be easily attached and removed without leaving marks or residue. The product is

designed for temporary attachment to documents, walls, desks, computer displays, etc. In

the process of manufacture of the‘‘ post-it Brand note’ , paper loses its identity and

becomes a distinct commercial commodity from paper of any kind. It no more falls under

the grouping of various papers enumerated in entry 69(i). It is also not like any of the

papers and boards which are included in the said entry by enumeration. Hence it is not

covered under entry 69 (i).

b) (i) In the case of Additional Commissioner of Sales Tax Vs Afsons Industrial Corporation

reported in (1990) 78 STC 385 the Hon’ble High Court of Bombay has ruled that an

item about which there is no scope of doubt or there is comparatively less scope for doubt

would stand automatically covered by the main items in the entry. But in this case the

post-it brand note is a product manufactured out of paper and a unique low tack

adhesive. It is meant for sticking purpose to mark or highlight a document . It can be

attached temporarily to walls, desk, computer displays, etc and removed for reuse. Post-it

note being a distinct commercial commodity from what is normally known and understood

as paper in trade needed to be specifically included by enumeration in the entry 69(i) like

paper boards, tissue paper, carbon paper, blotting paper, stencil paper etc and without

such inclusion it cannot be treated as falling within the scope of the said entry.

(ii) Similarly, what has been ruled by the Karnataka High Court in the case of Shivani Galvanizing

and Engg. Vs Deputy Commissioner of Commercial Taxes (Assts)-II and Another, reported in

(1999) 112 STC 397, is that entry 28 of the Sixth Schedule to the Karnataka Sales Tax Act,1957

reading “Electroplating, electro galvanizing, anodizing and the like” includes hot-dip galvanizing

also. In this case the High Court has noted that the process of hot dip galvanizing is the like

process of electro galvanizing and therefore falls under the words “and the like” in the said entry.

This judgement is not applicable to ‘post-it notes’ which is a distinct commercial commodity from

various papers and paper boards enumerated in entry 69 (i) as already noted in the previous

para.

(iii) Entry 71 of the Third Schedule to the Act names the following stationery articles:- “Account

books, paper envelopes, dairies, calendars, race cards, catalogues, greeting cards, invitation

cards, humour post cards, picture post cards, cards for special occasions, photo and stamp

albums computer stationery”.

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It is evident that product of paper and adhesive such as ‘post-it brand notes’ is not named in the

above entry also. In the case of VVS Sugars Vs Government of AP and Others reported in 1999

(47) Kar. L.J. 162, a Full Bench of the Hon’ble Supreme Court of India has observed that a taxing

statute must be interpreted as it reads, with no additions and no substractions, on grounds

of legislative intendment or otherwise. When ‘post-it brand notes’ which is a new commercial

commodity distinct from paper or adhesive is not specifically included either in entry 69(i) meant

for papers and paper boards or in entry 71 meant for stationery articles in the Third Schedule to

the Act, it cannot be brought in entry 69(i) stating that the words “and the like” in the said entry

are indicative of such intention on part of legislature.

(c) It is true that entry 69(i) has not stipulated the usage of products mentioned therein. But as

discussed in the previous paras ‘post-it brand notes’is a new commercial commodity with trade mark of

3M and is not normally treated as falling under the group of paper and paper boards enumerated in

entry 69(i) . The said commodity or product is neither named as a stationery article under entry 71 of the

Third Schedule to the Act. Hence, the said commodity “post-it brand notes” has to be regarded as an

unscheduled item under the Act liable to tax under subsection (1) (b) of Section 4 of the Act at 12.5%.

(d) In the operative portion of the High Court order dated 25-11-2009 it is made clear that the

appeal of the applicant is allowed without answering substantial questions of law . Such being the case,

it is not correct on part of the applicant to argue that the High Court has held that post-it paper is included

in entry 69 (i). The High Court has remanded the matter to clarify the rate of tax on the commodity

recording reasons as to whether and how it does not fall under entry 69(i) and to issue a speaking order.

The nature of the new commercial commodity, which is a branded product of the applicant, and its

understanding in trade, common parlance meaning , etc. have been examined by this authority while

coming to the conclusion that the branded commodity “post-it note” is an unscheduled commodity under

the Act and therefore liable to tax at 12.5% under subsection (1)(b) of Section 4 of the Act. Hence the

following order.

ORDER NO.AR.CLR.CR.92/06-07 DATED:16th APRIL, 2010

It is hereby clarified that ‘post-it note’ is liable to tax at 12.5% till 31-3-2010 and at 13.5% from

01-04-2010 as unscheduled goods under subsection (1)(b) of Section 4 of the Karnataka Value Added

Tax Act, 2003.

PR-680

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL VAT

OFFICE-075, BANGALORE

Present : C.R. Manjunath,

Assistant Commissioner of Commercial Taxes (LVO-075)

Sub: Loss of 'C' Form in case of M/s. ABB Limited, Bangalore.

Read: Letter Dated:26.03.2009.

Preamble:

M/s. ABB Limited, No.5 & 6, II Phase, Peenya Industrial Area, Bangalore-58 is a registered dealer

borne on the files of this office bearing TIN-29450069265. The company inits letter cited at read above

has intimated that 4 leaves of 'C' Forms bearing Nos. 36163302, 3616303, 3616306 & 3616307 issued by

the department, is lost in transit.

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2859

The company has produced the proof for having filed the complaint to police authorities for loss of

above 'C' Form and executed Indemnity Bond in favour of the Government as laid down Rule 12(2) and

12(9) of CST Act, 1956.

Since the said 'C' Forms are stated to be lost in transit, the Form so lost is treated as Invalid.

Hence, this Order.

Order No. ACCT/ LVO-075/2010-11, Dated:8th April, 2010

In view of the circumstances explained above the said 'C' Forms treated as invalid with immediate

effect.

Assistant Commissioner of Commercial Taxes,

(LVO-075), Bangalore.

OFFICE OF THE ACCT, LVO-075, BANGALORE

Notified Authority Under the Rule 6(i) of the CST (Karnataka) Rules 1957

NOTIFICATION

No.ACCT/LVO-075/10-11, Dated:8th April, 2010

By virtue of the provisions of Rule 12(2) of the CST (Registration & Turnover) Rules 1957 and

Rule 6(e) & 6(i) of the CST (Karnataka) Rules 1957, it is hereby notified for general information that the

declaration in Form-C desired below is declared to be obsolete and Invalid.

Sl.

No.

Number

(including code No.)

of declaration Forms

lost destroyed or

stolen

Name & address of the

dealer to whom

declaration Forms is/are

issued by the department

with date of C form issue

Registration

certificate No.

of the dealer

under CST Act

1956

The address

of the dealer to

whom the

declaration

is/are sent

Date of

issue of

Form/s by

the dealer

Whether

Lost/

Stolen

destroyed

Remarks

1.

C-Form Nos.

1) 3616302

2) 3616303

3) 3616306

4) 3616307

M/s ABB Ltd., No.5 & 6, II

Phase,

Peenya

Indl.

Area, Bangalore-58.

29450069265

M/s. Tempsens

Instruments (I)

Pvt Ltd.,

26.01.08

Lost

1) 218458/-

2) 3168690/-

3) 2221829/-

4) 6882/-

PR-864

Assistant Commissioner of Commercial Taxes,

(LVO-075), Bangalore.

COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA,

GANDHINAGAR, BANGALORE

No. Adcom(I&C)/AC/CR.22/10-11, Dated:24th May, 2010

Preamble:

Whereas sub-section (2) of Section 53 of the Karnataka Value Added Tax Act, 2003 specifies that

certain documents shall accompany a goods vehicle which has to be produced at the time of checking of

such vehicle

and

whereas clause (b) of sub-section (2) of Section 53 of the Karnataka Value Added Tax Act, 2003

authorizes the Commissioner to notify the documents which should accompany the goods carried in the

goods vehicle

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2860

and

whereas such production and verification of the documents consume time and may also lead to

avoidable delays at the time of check

and

whereas it is expedient in the public interest to have a system where all transactions recorded in

such documents are properly accounted for by the dealers

and

whereas sub-section (2-A) of Section 53 of the Karnataka Value Added Tax Act, 2003 authorizes

the Commissioner to notify the goods, the transport of which needs to be entered in the notified website

and

whereas in supersession of the following notifications and instructions issued in this regard

1) No. KSA. CR. 327/2005-06 dated 5th January 2006,

2) No. KSA. CR.57/08-09 dated 8th August 2008,

3) No. KSA. CR.228/08-09 dated19th November 2008,

4) No. KSA. CR.228/08-09 dated 21st March 2009,

5) No. KSA. CR.228/08-09 dated 7th May 2009,

6) No. KSA. CR.142/09-10 dated 18th November 2009,

7) No. KSA. CR.228/08-09 dated 31st December 2009,

8) No. KSA. CR. 228/08-09 dated 29th March 2010,

now therefore

in exercise of the powers conferred by the above-mentioned provisions, I, the undersigned, issue

the following notification with effect from the 1st June 2010, namely:-

NOTIFICATION

A

FOR DESPATCHES BY REGISTERED DEALERS AS A RESULT OF SALE

1. (A) Every dealer registered under the Act who dispatches any of the following goods:

a. Arecanut

b. Cardamom

c. Cashew

d. Coconut, copra and desiccated copra

e. Coffee seeds

f.

Cotton

g. Edible oil including Vanaspathi

h. Granite blocks, slabs and tiles

i.

Marble slabs and tiles

j.

Oil seeds

k. Pepper

l.

Rubber

m. Scrap of ferrous and non-ferrous metals

n. Timber

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2861

as a result of sale, whose value exceeds twenty thousand rupees, shall enter the details of such goods in

the

format

appearing

in

one

of

the

departmental

websites

namely:

http://vat.kar.nic.in/,

http://164.100.80.20/vat 505, http://vatkar.gov.in/, before the movement of goods commences. A tax

invoice shall be carried in addition to entering the details in the departmental website and where the

goods covered by a single invoice is carried in more than one goods vehicle, then along with a photocopy

of the tax invoice and a delivery note in Form VAT 515 shall be carried in addition to entering the details in

the website. The following details shall be uploaded on the website:

1

TIN of the consignor

2

Name and address of the Consignor

3

TIN of the consignee

4

Name and address of the consignee

5

Place from where goods are consigned

6

Place to which goods are consigned

7

Invoice/Form VAT 515 number

8

Date of invoice/ Form VAT 515

9

Description of goods

10

Quantity of goods

11

Value of goods

12

Goods vehicle number

13

LR number

14

LR Date

(B) In respect of any of the goods notified above, if the value of such goods is less than twenty

thousand rupees then the document prescribed in clause (b) of sub-rule (1) of Rule 157 of the Karnataka

Value Added Tax Rules 2005, shall be carried along with the consignment.

2. The dealers despatching goods other than those mentioned in para 1 above may also upload

information in the abovementioned manner so as to facilitate expeditious clearance at the check posts.

B

FOR TRANSPORTATION NOT AS A RESULT OF SALE

3. Every dealer registered under the Act who transports any taxable goods not as a result of sale

shall, in addition to carrying a delivery note in Form VAT 515, enter the details of the goods being

transported in the format appearing in one of the departmental websites namely: http://vat.kar.nic.in/,

http://164.100.80.20/vat 505, http://vatkar.gov.in/. Such entry shall be made before the movement of

goods commences. The following details shall be uploaded on the website:

1

TIN of the consignor

2

Name and address of the Consignor

3

TIN of the consignee

4

Name and address of the consignee

5

Place from where goods are consigned

6

Place to which goods are consigned

7

Form VAT 515 number

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2862

8

Date of Form VAT 515

9

Description of goods

10

Quantity of goods

11

Value of goods

12

Goods vehicle number

13

LR number

14

LR Date

4. Such transportation of goods shall include transportation wherein the buyer has taken

possession of goods after purchase and is transporting the same to self. If the seller is an unregistered

dealer then the dealer purchasing the goods should enter details as both consignor and consignee.

C

FOR RECEIPT OF GOODS FROM PLACES OUTSIDE THE STATE

5. Every dealer registered under the Act who receives (as a result of purchase or otherwise), the

following goods from outside the State:

a. Cement

b. Edible oil

c. Granite blocks, slabs and tiles

d. Iron and steel

e. Marble slabs and tiles

f.

Plywood, veneered sheets, boards, panels and laminated sheets

shall enter the following details of the goods being received in the format appearing in one of the

departmental websites namely: http://vat.kar.nic.in/, http://164.100.80.20/vat 505, http://vatkar.gov.in/.

before the goods vehicle enters the State:

1

TIN of the consignor

2

Name and address of the Consignor

3

TIN of the consignee

4

Name and address of the consignee

5

Place from where goods are consigned

6

Place to which goods are consigned

7

Invoice Number(issued by seller) if movement is as a result of purchase

8

Serial number any other document if received otherwise than by way of purchase

9

Date of invoice/document

10

Description of goods

11

Quantity of goods

12

Value of goods

13

Goods vehicle number

14

LR number

15

LR Date

¨sÁUÀ-3

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2863

6. The dealers receiving other goods may also upload information in the aforesaid manner so as

to facilitate expeditious clearance at the check posts.

D

FOR MOVEMENT OF GOODS WITHIN A REVENUE DISTRICT LIMITS NOT AS A RESULT OF SALE

7. The dealers who are transporting any taxable goods, excluding the goods listed in Para 1 of

Part A above, from their place of business to any other place or vice versa, within the limits of a revenue

district for the purposes like weighment; line sale; transfer to or from depot, godown, branch, head office;

job-work like dyeing, washing, stitching, machining, drilling, grinding, anodizing, powder coating and

repairing, shall use self- printed delivery notes in Form VAT 515.

8. The facility of using self-printed Form VAT 515 for carrying the goods, whether as a result of

sale or not, beyond the limits of a revenue district given hitherto to certain dealers stands withdrawn.

PROCEDURE TO ENTER THE INFORMATION IN PARTS A, B AND C OF THE NOTIFICATION

9. For making entries in the format given above, the following procedure may be followed:

i)

Every such dealer shall log onto any one of the following three websites:(1)

http://vat.kar.nic.in/ (2) http://164.100.80.20/vat505 (3) http://vatkar.gov.in/.

ii)

Every such dealer shall obtain his user name and password from the jurisdictional LVO or

VSO, if it is not already communicated to him by the LVO or VSO for logging on to the

departmental website.

iii)

Using the user name and password communicated to him by the jurisdictional Local VAT

Officer (LVO) or VAT sub Officer (VSO) he shall proceed to make entries with the help of the

instructions contained in the website.

iv)

After submission of the requisite information, the computer would generate and display a

unique number. The dealer should note down this number on paper in a clear and legible

manner. There would also be a facility to take a print from the computer and this print will

have all the details uploaded by the dealer along with the ‘unique number’. The person in

charge of the goods vehicle can produce either the printout given by the computer or even the

paper on which unique number has been written to the check post officer or any other officer

who intercepts the goods vehicle enroute in the State. In case the dealer is unable to

generate such printout in the place of loading of goods, due to non availability of internet or

computer facility he may still log on to the notified websites, at a place where such internet or

computer facility is available and upload the required details and then obtain the format

bearing the unique number.

v)

The dealer or person in charge of the goods vehicle are advised to preferably carry a

computer printout as this would help in fast clearance at check post and would also be a valid

document accompanying the goods.

vi)

Every such dealer shall view the report of all such entries made and unique numbers

generated by him during every week for which a facility is provided on the websites to ensure

the correctness of the entries and also to ensure that the facility of entry of transactions made

by him is not misused by any unauthorized person. In case a dealer finds that any entry of

transactions recorded in his account is not entered by him, he should immediately change his

password and if for any reason he is unable to change the password he should report this fact

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¨sÁUÀ-3

2864

to the jurisdictional LVO or VSO in writing. Further, such dealer shall also inform the

jurisdictional LVO or VSO within three days from the date of entry of such transaction which

he claims to be not made by him;

vii)

The dealer should keep the pass word in proper custody. The dealers are advised to change

the password at regular intervals.

10. Instances of non-compliance of this Notification or entering of wrong data would invite penalties

under sub-section (12) of Section 53 of the Karnataka Value Added Tax Act, 2003.

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

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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

'non-dairy whip topping’-reg.,

Ref: Application dated:16.12.2009 of Sri Akshay Goyal, Director, Indo-Nippon Foods Limited,

A-513, Carlton Towers, No.1, Airport Road, Bangalore-560 008.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010

¨sÁUÀ-3

2872

In the application cited above, Sri Akshay Goyal, Director, Indo-Nippon Foods Limited, A-513,

Carlton Towers, No.1, Airport Road, Bangalore-560 008, has sought clarification regarding the rate of tax

applicable on 'non-dairy whip topping’.

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.184/09-10, DATED:27TH MAY, 2010

It is clarified that 'non-dairy whip topping’ (i) is liable to tax at 4% as an industrial input from

01.04.2005 to 30.04.2005 in terms of the notification No.FD 55 CSL 2005 (8), Dated:23.03.2005; (ii) from

01.05.2005 to 31.03.2010 it is taxable at 12.5% under Section 4(1)(b) of the Karnataka Value Added Tax

Act, 2003; and (iii) from 01.04.2010 it is taxable at 13.5% under Section 4(1)(b) of the KVAT Act, 2003.

PR-947

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

sale of 'plastic containers different capacity'-reg.

Ref: Application dated:22.02.2009 of Sri Sidharth Sethiya, Managing Director of Indo Containers

Private Limited, No.4, Lakshmi Road, Shanthinagar, Bangalore-560027.

In the application cited above, Sri Sidharth Sethiya, Managing Director of Indo Containers

Private Limited, No.4, Lakshmi Road, Shanthinagar, Bangalore-560027, has sought clarification regarding

the rate of tax applicable on 'plastic containers of different capacity'. Sri Sanjay from Indo Containers

Pvt Ltd., and Sri M. Thirumalesh, Advocate were heard in the matter on 09.04.2010.

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.235/09-10, DATED:27TH MAY, 2010

It is clarified that 'plastic containers of 75 ltrs, 120 ltrs, 160 ltrs, 205 ltrs and 210 ltrs capacity'

cleared under CET heading 3923 are liable to tax at 4% upto 31.03.2010 and at 5% from 01.04.2010

under Sl.No.145 of the table in the notification No.FD 197 CSL 2005 (6), Dated:30.04.2005.

PR-948

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.