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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.
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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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PULSAR
2008
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Hoysala Sampigehalli
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14
K.A-02-G-996
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1994
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COMMANDER
2003
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2008
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2008
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1997
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2008
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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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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
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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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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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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
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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
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
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-
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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
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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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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
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010
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
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010
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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
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ dįÉÊ 8, 2010
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
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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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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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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
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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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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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4) ¸ÀASÉå:PÉJ¸ïJ.¹Dgï.228/2008-09, ¢£ÁAPÀ 21£Éà ªÀiÁZïð 2009,
5) ¸ÀASÉå:PÉJ¸ïJ.¹Dgï.228/2008-09, ¢£ÁAPÀ 7£Éà ªÉÄà 2009,
6) ¸ÀASÉå:PÉJ¸ïJ.¹Dgï.142/2009-10, ¢£ÁAPÀ 18£Éà £ÀªÉA§gï 2009,
7) ¸ÀASÉå:PÉJ¸ïJ.¹Dgï.228/2008-09, ¢£ÁAPÀ 31£Éà r¸ÉA§gï 2009,
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4. ¸ÀzÀj gÀªÁ£ÉUÀ¼À°è RjâzÁgÀ£ÀÄ ¸ÀgÀPÀÄUÀ¼À£ÀÄß Rjâ ªÀiÁr vÀ£Àß ªÀ±ÀPÉÌ vÉUÉzÀÄPÉÆAqÀÄ £ÀAvÀgÀ
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CAvÀeÁð® vÁtzÀ°è ¨sÀwð ªÀiÁqÀvÀPÀÌzÀÄÝ;
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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.