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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 certain commodities-reg.

Ref: Application Dated:18.05.2010 of Sri T. Gopi, Managing Director, Woodtech Consultants Private Limited, # 610, 18^th

Main, 25^th Cross, Rajarajeshwarinagar, Bangalore-560098.

In the application cited above, Sri T. Gopi, Managing Director, Woodtech Consultants Private Limited, #610, 18^th Main,

25^th Cross, Rajarajeshwarinagar, Bangalore-560 098, has sought clarification regarding the rate of tax applicable on certain

commodities.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify

the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in

the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is

within the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining

uniformity in the work of assessments and collection of revenue.

3. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.54/10-11, DATED:3^RD SEPTEMBER, 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

Sliding panel saw (under CET main

heading 8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1) (b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

Multi drillboring machine (under CET

main heading 8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1)(b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

Double surface planer (under CET main

heading 8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1)(b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

Straight line Rip Saw (under CET main

heading 8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1)(b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

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Sl.

No.

Goods

Rate of tax/ Section

Tilting spindle shaper (under CET main

heading 8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1)(b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

High speed router (under CET main

heading 8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1)(b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

Band Resaw (under CET main heading

8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1)(b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

Dowel milling machine (under CET main

heading 8465)

12.5% from 01.04.2005 to 04.08.2005 under Section 4(1)(b) of the KVAT

Act, 2003 and 4% as per notification No.FD 316 CSL 2005(5),

Dated:05.08.2005 from 05.08.2005 to 31.03.2010 and 5% from 01.04.2010.

PR-1427

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 'naphthalene balls'-reg.

Ref: Application Dated:18.02.2010 of Smt. Kasturi S. Rambhia, Proprietrix of Kasturi Traders, No.76, Old Tharagupet,

Vagdevi Mansion, Bangalore-560 053.

In the application cited above, Smt. Kasturi S. Rambhia, Proprietrix of Kasturi Traders, No.76, Old Tharagupet, Vagdevi

Mansion, Bangalore-560 053, has sought clarification regarding the rate of tax applicable on 'naphthalene balls'.

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.228/2009-10, DATED:8^TH SEPTEMBER, 2010

It is clarified that 'naphthalene balls' are taxable at 12.5% upto 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-1428

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 'instant coffee'-reg.

Ref: Application Dated:15.07.2010 of Sri S.R. Janardhan, Partner, Essar Agencies, No.2/45, Cellar Floor, Dinnur Main

Road, R.T. Nagar, Bangalore-560 032.

¨sÁUÀ-3

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4239

In the application cited above, Sri S.R. Janardhan, Partner, Essar Agencies, No.2/45, Cellar Floor, Dinnur Main Road,

R.T. Nagar, Bangalore-560 032, has sought clarification regarding the rate of tax applicable on 'instant coffee'.

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 necessay 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.100/2010-11, DATED:3^RD SEPTEMBER, 2010

It is clarified that instant 100% pure coffee powder sold under the brand name 'nescafe classic' and instant coffee powder

mixed with chicory powder sold under the brand name 'nescafe sunrise' are liable to tax at 5% from 01.04.2010 as per entry 9 in the

Notification No.FD82 CSL 2010(III), Dated 31.03.2010.

PR-1429

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.

COMMERCIAL TAXES DEPARTMENT

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

No.CLR.CR.117/08-09, Bangalore, Dated:9^th September, 2010

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES

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

In the matter of the application Dated:13.05.2010 of M/s Balaji Engineering Company, Bangalore.

In the matter of clarification of rate of tax issued under Section 59(4) of the Karnataka Value Added Tax Act, 2003 in

order No.CLR.CR.117/08-09, Dated:04.02.2010.

Smt. Smita Agarwal, Proprietrix of Balaji Engineering Company, No.307, 3^rd Floor, 'House of Lords', St. Marks Road,

Bangalore-560 001 ('the applicant' for short), had filed an application Dated:28.08.2008 seeking clarification on the rate of tax

applicable under the Karnataka Value Added Tax Act, 2003 ('the Act' for short) on the sale of transmission towers (electrical). In the

said application the following submissions were also made.

(a) Steel structurals (angles, joists, channels, tees, piling sections, rods, plates) are purchased and cut into sizes for

transmission towers (electrical) which are manufactured by using other components like nuts, bolts and screws and

by use of cutting machine, hole punching machine and drilling machine, and undergo galvanizing to protect from

rusting. (A copy of the purchase order from SEALWEL Corporation Dated:11.06.2008 for supply of 33 KV station

structures for establishing 2x5 MVA 33/11 KV substation at Nidagunda in Chincholi taluk of Gulbarga District was

enclosed).

(b) As per entry 96 of the Third Shcedule to the Act, transmission tower (electrical) is taxable at 4%. Nuts, bolts, screws

and fasteners are industrial inputs as per Government Notification No.FD 197 CSL 2005 (6), Dated:30.04.2005.

Since steel structurals which are declared goods taxable at 4% are used with notified goods which are also taxable at

4%, the station structures so manufactured are also taxable at 4% under the Act.

2. Since the details furnished in her application were not found sufficient to issue clarification on rate of tax, the applicant

was requested to furnish the CET code of the products on which clarification was sought. In the letter Dated:24.10.2008, the

applicant had furnished the CET code of the product as 7308.20.11. In a subsequent letter Dated:10.01.2009 the applicant has

stated that station structures and transmission line towers are the same commodities except for height. However, as even the details

furnished subsequently were not found sufficient to issue a clarification, this office informed the applicant accordingly by e-mail on

19.02.2009. The applicant sought for an opportunity of being heard in the matter in her letter Dated:22.10.2009 and the same was

provided. Sri. G. Revanna, Sales Tax Practitioner, authorised by the applicant was heard on 27.11.2009 and the written submissions

made by him were taken on record. It was submitted by him that this office had already issued a clarification in No.CLR.CR.144/07-

08 Dated:26.09.2008 that transmission towers (electrical) are taxable at 4% under entry 96 of the Third Schedule to the Act. It is

further submitted that a letter be issued to the applicant on the basis of the clarification already issued on 26.09.2008.

3. The submissions of the applicant were examined as follows:

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(i) The applicant had in fact sought clarification of rate of tax applicable on station structures and not on transmission

towers (electrical). It is true that entry 96 of the Third Schedule to the Act reads "Transmission towers (electrical) and wires, and

conductors such as aluminum conductor steel re-inforced" as goods liable to tax at 4%. But the said entry does not describe station

structures or substation structures and mounting structures being supplied by the applicant to SEALWEL Corporation against

purchase order Dated:11.06.2008 which was enclosed to the application. As per the said purchase order the description of goods is

as follows:

(a) Galvanised steel structures 3T1-0.57MT

(b) Station beams 3B1-0.23 MT

(ii) Though the above goods are to be supplied (after manufacture) as per the specification and approved drawing of

KPTCL/ GESCOM, the said goods do not fall under the description contained in entry 96 of the Third Schedule to the Act. These

individual goods do not constitute 'transmission towers (electrical)' by themselves as contended by the applicant. It was noted that in

the case of V.V.S. Sugars Vs Government of A.P. & Others cited as 1999 (47) Kar.L.J.162 (SC) (FB), 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 the ground of

legislative intendment or otherwise.

In view of above position of law, it was clarified on 04.02.2010 that sale of 33 KV station structures is liable to tax at 12.5%

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

4. Now, the applicant has filed an application Dated:13.05.2010 requesting for the review of the above clarification

Dated:04.02.2010 and for issue of a fresh clarification to the effect that the complete set of goods supplied for establishing 33 KV

sub-station structure are transmission towers (electrical) falling under entry 96 of the Third Schedule to the Act. The grounds urged

in the said application are as follows:-

(a) The clarification Dated:04.02.2010 is not a speaking order and hence calls for a review and issue of a fresh

clarification.

(b) The judgement of the Apex Court in the case of V V S Sugars reported as 1999 (47) Kar.L.J. 162 (SC)(FB) is not

applicable in this case.

(c) Sub-stations are established consisting of group of MS structures erected on cement. These structures are fitted with

isolators, current transformers, voltage transformers, etc. These structures perform function of receiving electricity from power grids

and transmit the same. These structures are different from poles/ towers erected all along the route over which power lines are

drawn.

(d) According to functional test, a transmission tower (electrical) would be a structure that performs the function of

transmission of electricity or capable of transmission of electricity. The goods that have been supplied by the applicant are a

complete set for establishing a 33 KV substation by GESCOM through SEALWEL Corporation.

(e) M/s SEALWEL Corporation have issued a declaration Dated:19.02.2010 that the purchase order given by them to the

applicant consists of substation structures made of galvanised ends, M S rails, transmission line, cable mounting structure made out

of channels and angles including bolts and nuts as per approved drawing are transmission line towers.

5. The above contentions are examined. It is found that the transaction between the applicant and Sealwel Corporation is

a contract for supply of goods wherein certain parts of station structures as named in the purchase order are to be transferred. Such

contract cannot be treated as a contract for sale of transmission towers (electrical) covered by entry 96 of the Third Schedule to the

Act. It is Sealwel Corporation and not the applicant that is under contract with GESCOM to erect transmission towers and the

applicant is only a supplier of goods to Sealwel Corporation. The judgement of the Apex Court in the case V V S Sugars that a

taxing statute must be interpreted as it reads with no additions and no substractions is applicable in this case. This office cannot give

any extended meaning to entry 96 of the Third Schedule to the KVAT Act, 2003. The applicant cannot request for a clarification

against the provisions of the statute. It is noted that the various goods supplied by the applicant to Sealwell Corporation are all

unscheduled goods liable to tax at 12.5% upto 31.03.2010 and at 13.5% from 01.04.2010 under Section 4(1)(b) of the Act. Hence,

the application for issue of a fresh clarification is not warranted in the facts and circumstances of this case and hence rejected.

PR-1430

PRADEEP SINGH KHAROLA

Commissioner of Commercial Taxes,

(Karnataka), Bangalore.