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IN THE COURT OF COMMISSIONER FOR WORKMEN'S COMPENSATION BIDAR

NO. LOB/WCA/Cr-F 0g/2012

Applicants:-

1.

Jaishree W/o late Jatappa, age : 30 years, Occup :

household, R/o Hokrana, (B), Tq & Dist. Bidar and 3

others.

V/S

Respondents:-

1. Shaik

Umar

S/o

Shaik

Mohammed,

R/o

Zaheerabad, Dist. Medak (A.P.)

2. The Reliance General Insu. Com. Ltd., Mumbai.

PROCLAMATION

Smt : Jaishree W/o Jatappa R/o Hokrana (B) Tq. & Dist Bidar has filed application in this Court claiming compensation

stating that Late Jatappa was working as Cleaner, under the Respondent No 1 he met with an accident, arising out of and during the

course of employment as a result he died on : 01-04-2011.

Wherefore, it is hereby notified for the information of these concerned that other dependents if any may file their claim

application and objections within 30 days from the date of publication of this proclaimation, if no applications on objections are

received within the specified date the court will proceeded further in the matter.

P.R. 427

DHARANESH,

COMMISSIONER FOR WORKMEN`S

COMPENSATION, BIDAR

IN THE COURT OF COMMISSIONER FOR WORKMEN`S COMPENSATION BIDAR.

NO. LOB/WCA/Cr-F 08/2012,

Applicants:-

1.

Haneefa Begum W/o Late Md. Faiz Ahmed age :

about 19 yrs. occu : House hold R/o Shivpur Tq

Basawakalyan District Bidar and other.

V/S

Respondents:-

1. Md. Khamaruddin Mustafa C/o Baba Nasheman

Automobiles Karnataka Autonagar, Dist. Bidar.

2. Royal Sundram Allianze Insurance Co. Ltd.

Chennai.

PROCLAMATION

Smt : Haneefa Begum W/o Late Md. Faiz Ahmed R/o Shivpur Tq Basawakalyan District Bidar has filed application in this

Court claiming compensation stating that Late Faiz Ahmed was working as Driver, Under the Respondent No I he met with an

accident, arising out of and during the course of employment as a result he died on : 12-11-2011.

Wherefore, it is hereby notified for the information of these concerned that other dependents if any may file their claim

application and objections within 30 days from the date of publication of this proclaimation, if no applications on objections are

received within the specified date the court will proceeded further in the matter.

P.R. 428

DHARANESH,

COMMISSIONER FOR WORKMEN`S

COMPENSATION, BIDAR

¨sÁUÀ-3

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(2)gÀ jÃvÁå ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À ¸ÀºÁAiÀÄPÀ ¤§AzsÀPÀgÀÄ, zÁªÀtUÉgÉ EªÀgÀÄ ²¥sÁgÀ¸ÀÄì ªÀiÁr ¸ÀªÀiÁ¥À£Á¢üPÁjUÀ¼À ¥Àæ¸ÁÛªÀ£ÉAiÀÄ£ÀÄß

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DzÉñÀ

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¥Àæ¸ÁÛªÀ£ÉAiÀÄ°è£À CA±ÀUÀ¼À£ÀÄß ¥ÀjUÀt¹, PÀ£ÁðlPÀ ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À PÁAiÉÄÝ 1959gÀ PÀ®A 75 gÀ£ÀéAiÀÄ ºÁUÀÆ ¸ÀPÁðgÀzÀ

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¦.Dgï. 432

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2. gÀÆ¥À ©£ï ¯ÉÃmï ªÀÄĤgÁdÄ

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(ºÉÆÃ), ªÀiÁ®ÆgÀÄ (vÁ), PÉÆïÁgÀ (f).

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50 ªÀµÀð

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®PÀÆÌgÀÄ (ºÉÆÃ), ªÀiÁ®ÆgÀÄ (vÁ), PÉÆïÁgÀ (f).

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EzÀÝgÉ ªÀÄvÀÄÛ F CfðUÉ ¸ÀA§A¢ü¹ E¤ßvÀgÉ AiÀiÁªÀÅzÉà jÃwAiÀÄ vÀPÀgÁgÀÄ EzÀÝgÉ F C¢ü¸ÀÆZÀ£É PÀ£ÁðlPÀ gÁdå ¥ÀvÀæzÀ°è ¥ÀæPÀluÉAiÀiÁzÀ

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PÉèÃA Cfð/vÀPÀgÁgÀÄ Cfð ¹éÃPÀj¸À¢zÀÝ°è F £ÁåAiÀiÁ®AiÀĪÀÅ ªÀÄÄA¢£À PÀæªÀÄ dgÀÄV¸À¯ÁUÀÄvÀÛzÉAzÀÄ w½¸À¯ÁVzÉ.

F C¢ü¸ÀÆZÀ£ÉAiÀÄ£ÀÄß £À£Àß ºÀ¸ÁÛPÀëgÀ ºÁUÀÆ F £ÁåAiÀiÁ®AiÀÄzÀ ªÉƺÀj£ÉÆA¢UÉ EzÉà ¢£ÁAPÀ 12-03-2012 gÀAzÀÄ

¤ÃqÀ¯ÁVzÉ.

¦.Dgï. 406

J¸ï. ²ªÀtÚ,

PÁ«ÄðPÀ C¢üPÁj ªÀÄvÀÄÛ £ÀµÀÖ ¥ÀjºÁgÀ DAiÀÄÄPÀÛgÀÄ,

PÉÆïÁgÀ f¯Éè, PÉÆïÁgÀ

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

2181

PÁ«ÄðPÀ C¢üPÁj ªÀÄvÀÄÛ PÁ«ÄðPÀ £ÀµÀÖ ¥ÀjºÁgÀ DAiÀÄÄPÀÛgÀÄ £ÁåAiÀiÁ®AiÀÄzÀ°è PÉÆïÁgÀ

¥ÀæPÀgÀt ¸ÀASÉå : qÀ§Æèöå/¹J/J¥sï¹ : 04/202009

CfðzÁgÀgÀÄ :-

1. PÀȵÀÚ¥Àà ©£ï ¯ÉÃmï £ÁgÁAiÀÄt¥Àà, 50 ªÀµÀð

2. ²æêÀÄw ®QëöäÃzÉêÀªÀÄä PÉÆÃA J£ï. PÀȵÀÚ¥Àà, 45 ªÀµÀð

ªÁ¸À : AiÀÄqÀºÀ½î, vÉÆÃgÀzÉêÀAqÀºÀ½î (CA) PÀ¸À§ (ºÉÆÃ),

PÉÆïÁgÀ (vÁ & f).

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¥ÀæwªÁ¢UÀ¼ÀÄ :-

1. r.¹. £ÁUÀgÁeï, ©£ï aPÀÌtÚAiÀÄå £ÀA.9,

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¨ÉAUÀ¼ÀÆgÀÄ (UÁæªÀiÁAvÀgÀ f¯Éè).

2. L¹L¹L ¯ÁåA§qïð d£ÀgÀ¯ï E£ïìµÀÆågÉ£ïì PÀA.

°., ªÁ¸À : En¹ lªÀgïì, 2£Éà ªÀĺÀr, ¨ÁmÁ

JzÀÄgÀÄ, £ÀA. 39, ¹JAJZï gÀ¸ÉÛ, EA¢gÁ£ÀUÀgÀ,

¨ÉAUÀ¼ÀÆgÀÄ.

C¢ü¸ÀÆZÀ£É

CfðzÁgÀgÁzÀ PÀȵÀÚ¥Àà ©£ï ¯ÉÃmï £ÁgÁAiÀÄt¥Àà, CªÀgÀÄ vÀªÀÄä ªÀÄUÀ ¯ÉÃmï dUÀ¢Ã±ï PÀĪÀiÁgï CªÀgÀÄ 1£Éà ¥ÀæwªÁ¢AiÀÄ §½

QèãÀgï DVzÀÄÝ, PÀvÀðªÀå ¤gÀvÀ£ÁVzÁÝUÀ ¢£ÁAPÀ 01-10-2008 gÀAzÀÄ C¥ÀWÁvÀQÌÃqÁV ªÀÄgÀt ºÉÆA¢gÀÄvÁÛgÉAzÀÄ w½¹, ªÀÄÈvÀ£À

CªÀ®A©vÀgÁzÀ CªÀjUÉ ¥ÀjºÁgÀªÀ£ÀÄß PÉÆr¹PÉÆqÀ¨ÉÃPÉAzÀÄ F £ÁåAiÀiÁ®AiÀÄPÉÌ Cfð ¸À°è¹gÀÄvÁÛgÉ.

DzÀÝjAzÀ F «µÀAiÀÄzÀ°è F CfðzÁgÀgÀ®èzÉ ¨ÉÃgÉ AiÀiÁgÁzÀgÀÆ CfðzÁgÀjzÀÄÝ, CªÀgÀ Cfð CxÀªÁ vÀPÀgÁgÀÄ K£ÁzÀgÀÆ

EzÀÝgÉ ªÀÄvÀÄÛ F CfðUÉ ¸ÀA§A¢ü¹ E¤ßvÀgÉ AiÀiÁªÀÅzÉà jÃwAiÀÄ vÀPÀgÁgÀÄ EzÀÝgÉ F C¢ü¸ÀÆZÀ£É PÀ£ÁðlPÀ gÁdå ¥ÀvÀæzÀ°è ¥ÀæPÀluÉAiÀiÁzÀ

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¦.Dgï. 407

J¸ï. ²ªÀtÚ,

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PÉÆïÁgÀ f¯Éè, PÉÆïÁgÀ

REVENUE SECRETARIAT

NOTIFICATION

No. RD 26 ETC 2012, Bangalore, dated 09-03-2012

Sub : Provision under KTPP Act for Infracture in Asare Villages.

Ref : 1) Notification No. RD 360 ETC 2010, Dated 23-09-2010.

2) Notification No. RD 96 ETC 2011, Dated 21-07-2011.

According to Section 4(A) of the Karnataka Transparency Public Procurement Act, the Provisions of Chapter II shall not

apply to Procurement of Goods and Services during the period of Natural Calamity or emergency declared by the Government.

As per Notification No. RD 212 TNR 2009, Dated 12-10-2009, 78 Taluks of 13 Districts have been declared as flood

effected. For Rehabilitation of flood affected villages "ASARE" Scheme has been started. All relief works like procurement of goods

and services and works taken under "ASARE" scheme are exempted from Karnataka Transparency Public Procurement Act as per

Section 4(A) of the Karnataka Transparency Public Procurement Act.

This Notification is issued for the purpose of relief works under "ASARE" Scheme and shall be valid upto 30-06-2012.

P.R. 410

S.M. ANANDAPPA,

Under Secretary to Government,

Revenue Department, (D.M. & Services-2).

2182

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

¨sÁUÀ-3

GOVERNMENT OF KARNATAKA

DIRECTORATE OF ECONOMICS AND STATISTICS, BANGALORE-1

Consumer Price Index Numbers for Industrial Workes

No. DES 38 PWX 2012

Month : January 2012

State : Karnataka

Base : 1987-88=1000

Date : 13-03-2012

Group/Sub-Group

Bell-

Bhad

Da-

Dan-

Gul-

Hari- Has-

Man Man

Rai-

Turn

ary

-ra-

van-

deli

bar-

har san

-dya -ga-

chur

kur

vathi

gere

ga

lore

1

2

3

4

5

6

7

8

9

10

11

12

I.

FOOD:

(a) Cereals & Products

714

643

757

680

767

697

617

691

613

806

603

(b) Pulses & Products

570

664

686

746

610

625

662

670

634

637

624

(c) Oil & Fats

357

393

394

406

437

409

382

431

289

375

401

(d) Meat, Fish & Eggs

729

818

828

690

833

772

719

808

737

1016

715

(e) Milk & Products

522

528

608

630

528

625

532

658

590

548

490

(f) Condiments & Spices

485

584

777

812

493

458

565

636

590

721

628

(g) Vegetables & Fruits

596

525

680

833

534

536

674

523

586

546

643

(h) Other Food

493

763

674

649

573

512

608

586

480

504

528

FOOD GROUP INDEX

598

631

698

677

633

600

603

660

581

682

576

II

Pan, Supari, Tobacco &

536

776

721

491

468

692

632

552

415

552

696

Intoxicants

III

Fuel & Light

480

454

552

641

520

541

533

580

409

657

403

IV.

Housing

100

100

100

100

100

100

100

100

100

100

100

V.

Clothing, Bedding &

284

480

382

390

367

286

447

619

309

637

234

Footwear

VI.

Miscellaneous:

(a) Medical Care

663

914

494

457

359

277

456

552

354

429

262

(b) Education, Recreation

& Amusement

567

538

831

304

650

667

600

470

773

786

809

(c) Transport &

692

640

654

526

667

688

603

577

613

494

621

Communication

(d) Personal Care &

375

404

446

394

455

368

364

439

448

356

352

effects

(e) Others

451

474

546

571

388

366

373

561

349

577

360

Miscellaneous Group

504

527

577

444

489

435

451

504

498

517

451

GENERAL INDEX

491

527

568

539

498

477

511

559

483

581

426

To convert to Base 1960

Multiply by Linking

Factor.

7.39

9.19

8.27

-

8.26

8.56

9.25

7.92

9.31

-

-

for Director

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

2183

GOVERNMENT OF INDIA

MINISTRY OF LABOUR

LABOUR BUREAU

Cleremont Shimla-171004

Consumer Price Index Numbers for Industrial Workes (Base 2001=100), 6^th March 2012

MONTH : JANUARY 2012

Group/Sub-group/Centre

BANGALORE

BELGAUM

HUBLI-

DHARWAR

MERCARA

MYSORE

FOOD

(a) Cereals & Products

170

225

235

167

176

(b) Pulses and & Products

212

223

241

224

221

(c) Oils & Fats

223

242

218

225

213

(d) Meat, Fish & Eggs

254

305

268

227

270

(e) Milk & Products

198

204

192

206

211

(f)

Condiments & Spices

217

189

220

205

211

(g) Vegetables & Fruits

209

262

228

229

213

(h) Other Food

232

210

209

210

207

FOOD GROUP

207

228

225

200

206

Pan, Supari, Tobacco & Intoxican

191

195

188

166

206

Fuel and Light

153

185

169

339

177

Housing Index

208

206

244

101

220

Clothing, Bedding and Footwear

129

138

133

164

138

Miscellaneous

(a) Medical care

204

187

164

175

163

(b) Education, Recreation & Amusemen

175

147

203

166

117

(c) Transport and Communication

266

250

258

194

210

(d) Personal Care & Effects

202

161

182

175

199

(e) Others

199

175

152

194

183

Miscellaneous Group

215

184

193

180

173

GENERAL INDEX

200

207

211

195

195

P.N. KAUNDAL

P.R. 404

ECONOMIC OFFICER

2184

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

¨sÁUÀ-3

FORM NO. 155

(See rule 329)

(MEMBERS' VOLUNTARY WINDING UP)

Notice convening meeting of Contributories

Notice is hereby given in pursuance of Section 496 of the Companies Act, 1956 that a General Meeting of the members of

the above named company will be held at No. 403, 2/1, First Floor, 11^th Cross, First 'N' Block, Rajajinagar, Bangalore-560 010,

on Thursday, the 19 Day of April 2012 at 11 'o clock in the morning, for the purpose of the laying down liquidator's account of his acts

along with the audited statements, in relation to the winding up of the company.

Dated this 22^nd day of March 2012.

P.D. 42

J. SUNDHARESAN

Liquidator of

Proxim Wireless Communications Private Limited.

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 'Dissolved Acetylene gas' reg.

Ref :

Application dated : 13-01-2012 of M/s. R.S. Enterprises, Hospet, TIN No. 29380132887.

In the application cited above, M/s. R.S. Enterprises, Baldota Enclave, Abheraj Baldota Road, Hospet-583203 has sought

clarification regarding the rate of tax applicable on 'Dissolved Acetylene Gas.'

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-195/11-12, dated 12-03-2012

It is clarified that 'Dissolved Acetylene Gas' is liable to tax at 12.5% upto 31-3-2010, at 13.5% from 01-04-2010 to

31.03.2011, and at 14% from 01-04-2011 U/s 41 (1) (b) of the Karnataka Value Added Tax Act, 2003.

P.R. 397

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 'Hydraulic Torque Wrenches' reg.

Ref :

Application dated : 09-01-2012 of M/s. Emjay Engineers, Bangalore, TIN No. 29290129299.

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

2185

In the application cited above, M/s. Emjay Engineers, No. 774, 12^th Cross, 7^th Main, Muthyalanagara, M.E.S. Road,

Bangalore-560054 has sought clarification regarding the rate of tax applicable on ' Hydraulic Torque Wrenches.'

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-191/11-12, dated 12-03-2012

It is clarified that ' Hydraulic Torque Wrenches ' is liable to tax at 5% under entry 93(8) of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

P.R. 398

PRADEEP SINGH KHAROLA,

Commissioner of Commercial Taxes,

Karnataka, Bangalore.

COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

LOCAL VAT OFFICE – 200

SHESHADRI BUILDING, DEWANS ROAD, MYSORE, DATED 17-03-2012

Present : S. Tejasvini,

Asst. Commissioner of Commercial Taxes,

LVO-200, Mysore.

Sub :

Loss of one C-Form in the case of M/s Reliance Dye Chems, No. C-55, Industrial Estate, Yadavagiri,

Mysore-20 – TIN : 29700040464

Ref :

Letter of M/s Reliance Dye Chems dated 9-3-2012 & 14-03-2012.

Preamble :

M/s Reliance Dye Chems, No. C-55, Industrial Estate, Yadavagiri, Mysore-20 is a registered dealer borne on the files of

this office bearing TIN 29700040464. The dealer in his letter cited at reference above has intimated that one C-Form bearing No.

TCKR 3260398 amounting to Rs. 2,39,200-00, which was issued to M/s. Sayee Chem Industries, Kadachanallur, Tiruchengode,

Erode has been lost in the custody of purchasing dealer i.e. M/s. Sayee Chem Industries, Kadachanallur, Tiruchengode, Erode.

Accordingly, the purchasing dealer M/s. Sayee Chem Industries, Kadachanallur, Tiruchengode, Erode have made

complaint to the Jurisdictional Police Officer, executed indemnity bond in Form-G in favour of Govt. as laid down under Rule 12(2)

and 12(9) of the CST Act, 1956 and also produced paper cuttings for having published in two local papers and requested this office

to issue duplicate C-Forms and also to be treat the above lost C-Form to be invalid. Hence, this order.

ORDER NO. ACCT/LVO-200/CR-2/2011-12, dated 17-03-2012

In view of the circumstances as explained above, the said C-Form bearing No. TCKR 3260398 amounting Rs.2,39,200-00

issued to M/s. Sayee Chem Industries by M/s Reliance Dye Chems, Kadachanallur, Tiruchengode, Erode has been treated as invalid

with immediate effect.

Asst. Commissioner of Commercial Taxes,

LVO-200, Mysore.

2186

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

¨sÁUÀ-3

OFFICE OF THE ACCT, LVO – 200, MYSORE

Notification Authority under Rule 6(1) of the CST

*(Karnataka) Rules, 1957

By virtue of the provisions of Rule 12(2) of the CST (R & T) Rules, 1957, it is hereby notified for general information that

the declarations in Form-C shown below is declared to be lost in custody of selling dealer and also be invalid.

Sl.

No.

Number

(including

code No) of

declaration

form lost/

destroyed/

stolen

Name & Address of

the dealer to whom

declaration form/s

is/are issued by the

department with date

of 'C' forms issued

Registration

on certificate

No. of the

dealer under

CST Act,

1956

The address

of the dealer

to whom the

declaration/s

is/ are sent

Date of

issue of

Forms by

the dealer

Whether

lost/

stolen/

destroyed

Remarks

(Rs.)

1

2

3

4

5

6

7

8

1

TCKR

3260398

M/s. Reliance Dye

Chems, No. 59,

Industrial Estate,

Yadavagiri, Mysore-20

297000

40464

M/s. Sai Chem

Industries,

Kadachanallur,

Tiruchengode,

Erode

08-12-2006

Lost

239200-00

P.R. 426

Asst. Commissioner of Commercial Taxes,

LVO-200, Mysore.

COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

LVO – 205, MYSORE, DATED 15-03-2012

Present : D. Nagunaik,

Asst. Commissioner of Commercial Taxes, LVO-205, Mysore.

Sub :

Loss of C-Form in case of M/s Sri Ganesh Timber & Cutsize Depot, New Banboo Bazar, Mysore. –

TIN No. : 29150024325

Read :

Letter dated 06-06-2011 of M/s Sri Ganesh Timber & Cutsize Depot, Mysore.

Preamble :

M/s Sri Ganesh Timber & Cutsize, depot is a registered dealer born on the files of Asst. Commr. of Comml. Taxes, LVO-

190, Mysore bearing TIN No. 29150024325. The dealer in their letter cited above has intimated to this office that the 'C' form No's

from TCK – R4036488 to TCK-R 4036494 (7 Nos) issued by the Department are lost, at the then ACCT, LVO-190, Mysore. The file

has been received in this office due to change of jurisdiction.

The dealer as produced the proof for having field the complaint to the Police authority regarding lost of above 'C' forms and

executed indemnity bond in favour of the Government laid down under rule 12(2) and 12(9) of CST Act 1956.

Since the 'C' form No's from TCK – R4036488 to TCK-R 4036494 (7 Nos) stated to be lost the form so lost are treated as

invalid, Hence this order.

ORDER No. ACCT/LVO-205/11-12/Mysore, dated 15-02-2012

In view of the circumstances explained above, the 'C' form No. from TCK – R4036488 to TCK-R 4036494 (7 Nos) are

treated as invalid with immediate effect.

Asst. Commissioner of Commercial Taxes,

LVO-205, Mysore.

¨sÁUÀ-3

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2187

OFFICE OF THE ASST. COMMR. OF COMML. TAXES, LVO – 205, MYSORE

Notified Authority under Rule 6(1) of the CST (Karnataka Rules, 1957)

NOTIFICATION

No. ACCT/LVO 205/11-12, Dated 15-03-2012

By virtue of the provisions of Rule 12(2) of the CST (Registration and turnover) Rules 1957 and Rule 6 (e) and 6(i) of the

CST (Karnataka Rule 1957, it is hereby Notified for general information that the declaration in Form-'C' described 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/si/

are issued by the

department with date

of 'C' form issue

Registration

on certificate

No. of the

dealer under

CST Act,

1956 TIN No.

The address

of the dealer

to whom the

declaration is/

are sent

Date of

issue of

the Form/s

by the

dealer

Whether

lost/

Stolen/

destroyed

Remarks

1

2

3

4

5

6

7

8

1

TCK-R

4036488

M/s Sri Ganesh

Timber & Cutsize,

depot Mysore

29150024325

Sri Kalamveer

Vibhag Jungle

Shakari

Mandli, Gujarat

19-11-08

Lost

Lost of

Mysore

2

TCK-R

4036489

-

-

Sri Ahwa

Vibhag Jungle

Shakari

Mandli, Gujarat

19-11-08

-

-

3

TCK-R

4036490

-

-

Sri Mahalpad

Vibhag Jungle

Kamdhari

Shakari

Mandli, Gujarat

19-11-08

-

-

4

TCK-R

4036491

-

-

Sri Shivbara

Vibhag Jungle

Kamdhari

Shakari

Mandli, Gujarat

19-11-08

-

-

5

TCK-R

4036492

-

-

Sri Lavchali

Vibhag Jungle

Kamdhari

Shakari

Mandli, Gujarat

19-11-08

-

-

6

TCK-R

4036493

-

-

Sri Limb

Vibhag Jungle

Kamdhari

Shakari

Mandli, Gujarat

19-11-08

-

-

7

TCK-R

4036494

-

-

Sri Bhavali

Vibhag Jungle

Kamdhari

Shakari

Mandli, Gujarat

19-11-08

-

-

P.R. 399

Asst. Commissioner of Commercial Taxes,

LVO-205, Mysore.

2188

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¨sÁUÀ-3

OFFICE OF THE DEPUTY COMMISSIONER AND DISTRICT MAGISTRATE BANGALORE DIST,

BANGALORE

No. MAG (4)MIS : CR-417/11-12, Bangalore, dated : 30-1-2012.

NOTICE OF IMPOSITION OF RESTRICTIONS ON CONSTRUCTION OF BUILDINGS/OTHER STRUCTURES AND

PLANTATION OF TREES WITHIN THE LIMIT OF 100 MTRS FROM THE CREST OF THE OUTER PARAPET OF

TECHNICAL AREA OF AIR FORCE STATION Yelahanka.

(U/s 3(2) of the Works of Defence Act 1903)

The Ministry of Defence, Governenment of India, New Delhi vide its Notification No. SRO.No. 4 Dated : 13-1-2010 by

exercising the powers conferred by Sections 3 and 7 of the works of Defence Act 1903 (7 of 1903) the Central Government, being of

the opinion that it is necessary and expedient to impose restrictions, upon the use and enjoyment of land in the vicinity of the Indian

Air Force Stations and Installations, declared that such land shall be kept free from buildings and other obstructions in view of the

Security threat to the Defence as such, it is felt expedient to prohibit all kinds of constructions coming within 100 meters of the Outer

parapet of Technical Area of Air Force Station, Yelahanka, Bangalore North Addl. Taluk, Bangalore District, Karnataka State.

and directed that the Deputy Commissioner and District Magistrate, Bangalore District shall issue a Notice of imposition of restriction

on constructions etc, as laid down in sec 7 of the said Act.

In pursuance of the restriction laid down in sec. 7 of the said Act from and after the publication of the present notice issued

u/s 3(2) of The works of Defence Act 1903 (7 of 1903) such of the following restrictions have been imposed and all these restrictions

shall hold good and attach with reference to such lands and constructions shown in the “Annexure-A” to this notification.

(a)

no buildings or structures shall be constructed or erected or no tree shall be planted on any land within the limits of

100 maters from the crest of the outer parapet of Technical Area of Air Forece Station, Yelahanka as given in the Annexure ‘A’ to

this Notification ;

(i)

no variation shall be made in the ground-level, and no building, wall, erected, added to or altered otherwise than with

the written approval of the Air Officer Commanding Air Forece Station, Yelahanka and on such conditions as he may prescribe ;

(ii)

no wood, earth, stone, brick, gravel, sand or other material shall be stacked, stored or otherwise accumulated ;

Provided that, with the written approval of the Air Officer Commanding and on such conditions as he may prescribe, road-

ballast, manure and agricultural produce are exempted from this restriction.

This notification shall come in to force on the date of its publication in the Official Gazette. This Notification is issued

consequent to the receipt of Ministry of Defence Gazette Notification Dated : 13-1-2010 made available by the Air Officer,

Commanding, Air Force Station, Yelahanka, Bangalore-63.

ANNEXURE-A

The Sy. No. Wise details of lands where restrictions have been imposed which fall within a radius of 100 maters outside

the outer parapet of (Technical area of Air Force Station Yelahanka Bangalore-63)

DIST : BANGALORE

TALUK : BANGALORE NORTH ADDL.

HOBLI : YELAHANKA

Village

Survey Numbers

GATIGANAHALLI

35,44,45,46,47,49,93

NALLUKUNTE

48,50,51

SUGATTA

17,18,19,21,22,25,26,27,28,36,37,38,40,41,42,45,46,49,50,52,53,54

HUNASAMARANAHALLI

10,11,12,182,184,185,186

VADERAPURA

4,5,6,7,8,9,10,14

GOVINDPURA

2,3,4,5,6,7,9,10,13,14,33

MANCHENAHALLI

19,22,23

¨sÁUÀ-3

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2189

ANNEXURE-A (continued)

LIST OF BLDGS/HOUSES CONSTRUCTED WITHIN 100 METERS FROM OUTER PARAPET OF TECHNICAL AREA

OF AIR FORCE STATION YELAHANKA BANGALORE-63

Sl.

No.

Type of Bidg/Construction

Distance from

Air Force

Boundary Wall

Owner’s Name

Survey

No.

Village Name

1.

Residential House

05 Mtrs

Mr. V.K. Rao

184

Hunasamaranahalli

2.

Residential House

52 Mtrs

Mr. Mesh Raj Jain

184

Hunasamaranahalli

3.

Residential House

57 Mtrs

Mr. H.N.Venkatesh

184

Hunasamaranahalli

4.

Residential House

93 Mtrs

Not known

184

Hunasamaranahalli

5.

International Language School

Touching

Boundary wall

Not known

184

Hunasamaranahalli

6.

Residential House

60 Mtrs

Not known

182

Hunasamaranahalli

7.

MVIT Hostel Boundary Wall

94 Mtrs

Not Known

45

Nellukunte

8.

Residential House

9 Mtrs

Mr. Palani Swamy

54

Sugatta

9.

Cement Block Factory

65 Mtrs

Mr. Palani Swamy

54

Sugatta

10.

Private Compound Wall

Touching

AF

Boundary Wall

Sugatta Village

18, 19,

37

Suggatta

11.

Three Residential House

52 Mtrs

Mr. Siwandandayya

28

Suggatta

12.

Residential House

90 Mtrs

Mr. Ramesh Raju

23

Manchenahalli

13.

Temporary Shed

16 Mtrs

Mr. M. Srinivas

23

Manchenahalli

14.

a) Bus Stand of NITTE College

Adjacent to AF

Boundary Wall

NITTE College

3

Govindapura

b) Boundary Wall of NITTE College

92 Mtrs

NITTE College

3

Govindapura

c) Guard Room of NITTE College

50 Mtrs

NITTE College

3

Govindapura

15.

a) Fencing of Baby care Hospital

18 Mtrs from AF

Boundary Wall

Not Known

2

Govindapura

b) Baby Care Hospital Bldg.

30 Mtrs

Not Known

2

Govindapura

16.

Temporary Shed

Adjacent to AF

Boundary Wall

Not Known

6

Govindapura

17.

Temporary Pump House

85 Mtrs

Not Known

6

Govindapura

18.

Temporary

Fencing

and

Concrete

Gateway

70 Mtrs

Not Known

45, 46

Govindapura

P.R. 175

M.K. AIYAPPA

Deputy Commissioner & District Magistrate

Bangalore Dist. Bangalore

2190

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¨sÁUÀ-3

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PÁAiÀÄð¤ªÁðºÀPÀ EAf¤AiÀÄgï («zÀÄåvï)

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PÁªÀÇgÀÄ, ªÀÄAUÀ¼ÀÆgÀÄ-15.

MYITGROUP (INDIA) PRIVATE LIMITED

(Under Members’ Voluntary Winding up)

Regd. Office. Prestige Corniche Level II Floor, 62 Richmond Road, Bangalore-560025, Karnataka

Public Notice

Notice is hereby given for general information that the members of My IT Group (India) Private Limited at its Extra Ordinary

General Meeting held on 22^nd March 2012 at its registered office have passed the following special resolution to wind up the

aforesaid company voluntarily as members’ voluntary winding up.

“RESOLVED THAT Pursuant to the provisions of Section 484(1)(b) of the Companies Act, 1956 and other applicable

provisions, if any, the consent of the Members be and is hereby accorded for winding up the Company as the Members’ Voluntary

Winding up.

RESOLVED FURTHER THAT consent of the Members of the Company be and is hereby accorded to appoint S P C &Co.,

Chartered Accountants, as Liquidator for the purpose of Volunatary Winding Up of the Company at a nil remuneration, however, out

of pocket expenses shall be reimbursed at actual to the liquidator.

RESOLVED FURTHER THAT the Liquidator be and is hereby authorised to exercise all or any powers given under section

512 read with clauses (i) to (iv) of sub-sections (2) of section 457 of Companies Act, 1956.

RESOLVED FURTHER THAT the Liquidator of the Company be and is hereby authorized to publish the Special

Resolution passed in the Meeting for winding up the Company as member’s Voluntary winding up in the official gazette and in any

newspaper(s) circulating in the district of the Registered office of the Company.”

Place : Bangalore

Date : 22^nd March 2012.

By Order of the Board of MyITGroup (India) Private Limited

D. CHANDRA KUMAR

Director

FORM No. 151

[See Rule 315)

COMPANIES ACT, 1956

Member’s Voluntary Winding Up Notice of appointment of liquidator pursuant section 516

Name of Company

:

MyITGroup (India) Private Limited

Nature of Business

:

1) To carry on the business of Software development & IT Solutions for global customers,

developing & software products & marketing, ERP implementation, customization &

consultancy, Business Process outsourcing. IT enabled services, designing of products,

Data werehousing & data mining, system sourcing, integration & networking services &

solution, carry on the business of planning designing, developing, improving marketing

distrurbing selling licensing, leasing, installing, altering, importing, exporting or otherwise

dealing in or with software, hardware or programme or any kind and description including

for or in telecommunications or electronics data processing equipment products, and

services including computers and microprocessor based systems, mini and micro

computer

based

products,

switches,

mainframes

and

supercomputers

and

telecommunication peripherals, wireless equipments and terminals incluing intelligent

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2193

terminals, speech and signal processing equipments, test equipments, office and all other

related business systems, to offer software services including testing in the area of video

conferencing over networks’ and other areas.

2) To carry on the business of acting as consultant, recruiters & HR advisors in the field of

software and in the field of designing, developing, and implementation of ERF,

internet/web portal, web hosting internet and e-commerce.

3) To carry on the business of manufacturer, dealers, Importers, exporters, designers and

developers of all kind of software.

4) To carry on the business of internet enabled trade, electronic commerce, business-to-

business and business-to-customer trade both in India and abroad

Address of Registered Office

:

Prestige Corniche Level II Floor, 62 Richmond Road, Bangalore, Karnataka-560 025.

Name(s) and address(es) of

Liquidator(s)

:

M/s. S P C & Co., Chartered Accountants, S-4, Priya Chambers, NO. 531/A, Dr. Raj

Kumar Road, Rajaji Nagar, Bangalore-560 010.

Date of Appointment

:

22^nd March, 2012

By whom appointed

:

Shareholders at Company’s Extra-Ordinary General Meeting dated 22^nd March 2012.

P.D. 39

H. SRINIVASAN, Partner,

Liquidator of MyITGroup (India) Private Limited

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 12 (7) OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979

Sub :

KTEG -Act, 1979 - clarification on applicability of entry tax on cutting tools.

Ref :

Application dated 19-10-2011 of M/s. Heera Overseas Pvt. Ltd., Cunningham Road, Bangalore - 560 052. TIN-

29370336059.

In the application cited above, M/s Heera Overseas Pvt. Ltd., No. 301, West Minister, 13, Cunningham Road, Bangalore -

560 052 has sought clarification regarding the applicability of entry tax on cutting tools.

2. Section 12(7) of the Karnataka Tax on Entry of Goods Act, 1979 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. KTEG/CR-15/2011-12, DATED 27-02-2012

It is clarified that 'cutting tools' such as Diamond Segments, Polishing Bricks and Diamond Circular Saw Blades fall under

entry "machinery of all kinds, parts and accessories thereof' and hence liable to entry tax at 2%,

Further, the decision of the Hon'ble Karnataka Appellate tribunal in the case of V. Ramana Naidu Vs. State .of Karnataka

[2011 (70) Kar, L.J.155] has been questioned by the Stare before the Hon'ble High Court of Karnataka in CRP. 294/2010.

PRADEEP SINGH KHAROLA,

P R 312

Commissioner of Commercial Taxes

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DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 12 (7) OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979

Sub :

KTEG -Act, 1979 - clarification on applicability of entry tax on raw material of footwear.

Ref :

Application dated 29-10-2011 of M/s. Bata India Ltd., K..G. Road, Bangalore - 09 - TIN 29810098361.

In the application cited above, M/s. Bata India Ltd., Bata Shoe Store, K.G. Road, Bangalore-560 009 has sought

clarification regarding the applicability of entry tax on raw material of footwear.

2. Section 12(7) of the Karnataka Tax on Entry of Goods Act, 1979 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. KTEG/CR-16/2011-12, DATED 02-02-2012

It is clarified that H.S. Diesel is liable to entry tax at 5% as per SI.No. 1(iii) of Notification No. FD 11 CET 2002,

dated 30-03-2002. The other raw materials which are used in the manufacture of footwear and on which clarification on rate of tax is

sought are not liable to entry tax .

PRADEEP SINGH KHAROLA,

P R 212

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 12 (7) OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979

Sub :

KTEG Act, 1979 - clarification on applicability of entry tax on Motor Vehicle Spares.

Ref :

Application dated 02-11-2011 of M/s. Olikara Traders, Ltd., Shankar Mutt Road, Shimoga - 577 201, TIN

29680000511.

In the application cited above, M/s. Olikara Tractors, Shankar Mutt Road, Shimoga - 570 201 has sought clarification

regarding the applicability of entry tax on Motor Vehicle Parts.

2. Section 12(7) of the Karnataka Tax on Entry of Goods Act, 1979 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. KTEG/CLR/CR-18/2011-12, DATED 07-01-2012

It is clarified that Motor Vehicle Spares, i.e. (a) Tractor Spares, (b) 3 wheeler passenger and goods vehicle spares, and (c)

4 wheeler goods vehicle spares are not liable for entry tax.

PRADEEP SINGH KHAROLA,

P R 58

Commissioner of Commercial Taxes

¨sÁUÀ-3

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2195

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 12 (7) OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979

Sub :

KTEG Act, 1979 - clarification on applicability of entry tax on Printing Machinery & Printing Spare Parts.

Ref :

Application dated 09-11-2011 of M/s. Peco Graphics Pvt. Ltd., Nandidurg Road, Bangalore - 560046, TIN-

29220561424.

In the application cited above, M/s. Peco Graphics Pvt. Ltd., No. 42, "IEM House", Nandidurg Road, Bangalore - 560 046

has sought clarification regarding the applicability of entry tax on Printing Machinery and Printing Spare Parts.

2. Section 12(7) of the Karnataka Tax on Entry of Goods Act, 1979 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. KTEG/CLR/CR-19/2011-12, DATED 07-01-2012

It is clarified that imported Printing Machinery and Printing Spare Parts are liable for entry tax at 2% as per Sl.No.7 of the

notification NO.FD 11 CET 2002, dated 30-03-2002.

PRADEEP SINGH KHAROLA,

P R 59

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 12 (7) OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979

Sub :

KTEG Act, 1979 - clarification on applicability of entry tax on Hexane(FG)

Ref :

Application dated 24-09-2011 of M/s Tinna Agro Industries Ltd., Dharwad - 580011, TIN-29070262310.

In the application cited above, M/s Tinna Agro Industries Ltd., Plot No. 260 - 262 & 45 - 45-A, Belur Industrial Area,

Dharwad - 580 011 has sought clarification. regarding the applicability of entry tax on Hexane (FG),

2. Section 12(7) of the Karnataka Tax on Entry of Goods Act, 1979 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 assessments and collection of revenue.

3. Hence the following clarification is issued.

CLARIFICATION NO. KTEG/CLR/CR-10/2011-12 DATED : 07-01-2012

It is clarified that Hexane(FG) is not liable to entry tax.

PRADEEP SINGH KHAROLA,

P R 57

Commissioner of Commercial Taxes

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DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 12 (7) OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979

Sub :

KTEG Act, 1979 - clarification on applicability of entry tax on Machineries.

Ref :

Application dated 18-10-2011 of M/s. Goverdhan Overseas Pvt. Ltd., Hospital Road, Bangalore - 560 053, TIN

29510087953.

In the application cited above, M/s. Goverdhan Overseas Pvt. Ltd, No. 21, 3rd Floor, Hospital Road, Karna Laxminarayan

Complex, Bangalore - 560 053 has sought clarification on applicability of entry tax on Machineries.

2. Section 12(7) of the Karnataka Tax on Entry of Goods Act, 1979 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. KTEG/CLR/CR-17/2011-12, DATED 04-01-2012

It is clarified that 'Machineries' are liable for entry tax at 2% as per entry No. 7 of the Notification No. FD 11 CET 2002,

dated 30-03-2002.

PRADEEP SINGH KHAROLA,

P R 44

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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 'Gardening and

maintenance of plants/saplings-reg.

Ref :

Application dated: 27-12-2011 of M/s. Urban Blossom, Bangalore. TIN No.-29280403766.

In the application cited above, M/s. Urban Blossom, Landscape Services, No. 96, 2nd Main, 1st Block, Thyagarajanagar,

Bangalore-560 028 has sought clarification regarding the rate of tax applicable on 'Gardening and maintenance of plants/saplings' .

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. 180/11-12, DATED 25-02-2012

It is clarified that the works contract of gardening and maintenance of plants, saplings involving goods listed in the first

schedule to KVAT Act is not liable to VAT.

PRADEEP SINGH KHAROLA,

P R 279

Commissioner of Commercial Taxes

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DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

Sub :

KV AT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on 'Hydraulic Crawler

Cranes' -reg. .

Ref :

Application dated: NIL of M/s. Sri. Vadiraja Catering Centre, Bangalore. TIN No.-·29890823877

In the application cited above, M/s. Sri. Vadiraja Catering Centre, No.1277, 9th 'A' Cross, Srinagar, Bangalore-560050 has

sought clarification regarding the rate of tax applicable on 'Hydraulic Crawler Cranes'.

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.153/11-12, DATED: 07-02-2012

It is clarified that 'Hydraulic: Crawler Crane' is liable to tax at 14% under Section 4(1)(b) of the Karnataka Value Added Tax

Act, 2003.

PRADEEP SINGH KHAROLA,

P R 226

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

Sub :

KV AT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on 'Agricultural Shade Net'

-reg.

Ref :

Application dated: 18-10-2011 of M/s. Rushabh Marketing, Bangalore. TIN NO.-29470075268.

In the application cited above, M/s. Rushabh Marketing, No. 24!4, Ganigarpet, Bangalore-560 002 has sought clarification

regarding the rate of tax applicable on 'Agricultural Shade Net'.

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.GR.146/11-12, DATED 07-02-2012

It is clarified that 'Agricultural Shade Net' is liable to tax at 4% under Section 4(l)(b) of the Karnataka Value Added Tax Act,

2003.

PRADEEP SINGH KHAROLA,

P R 227

Commissioner of Commercial Taxes

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DEPARTMENT OF COMMERCIAL TAX

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 'Bio Waste Water

Heater' -reg.

Ref :

Application dated 08.11.2011 of M/s. Airier Natura Pvt. Ltd, Bangalore. TIN No.-29170796725.

In the application cited above, M/s. Airier Natura Pvt. Ltd , No. 2 & 3, Airier Complex, 4th Main, Balaji Layout, Sanjaynagar

post, Bangalore-560094 has sought clarification regarding the rate of tax applicable on 'Bio Waste Water Heater'.

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.GR.152/11-12, DATED 07-02-2012

It is clarified that 'Bio Waste Water Heater' is liable to tax at 14% under Section 4(1)(b) of the Karnataka Value Added Tax

Act, 2003.

PRADEEP SINGH KHAROLA,

P R 228

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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 'Wall paper'-reg.

Ref :

Application dated 02.12.2011 of M/s. Tattva, Bangalore. TIN NO.-29700738282.

In the application cited above, M/s. Tattva, No. 53, 6th Cross, Wilson Garden, Bangalore-560027 has sought clarification

regarding the rate of tax applicable on 'Wall 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 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.GR.163/11-12, DATED 01-02-2012

It is clarified that 'Wall Paper' is liable to tax at 14% under Section 4(1)(b) of the Karnataka Value Added Tax Act, 2003.

PRADEEP SINGH KHAROLA,

P R 200

Commissioner of Commercial Taxes

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DEPARTMENT OF COMMERCIAL TAX

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 'Stainless Steel

Chapathi Box' –reg.

Ref :

Application dated' 29.11.2011 of M/s. M.G. Kitchenware, Bangalore. TIN NO.-29690753080.

In the application cited above, M/s. M.G. Kitchenware, No. 254, 9th 'A' Main, 3rd Block, Jayanagar, Bangalore-560011 has

sought clarification regarding the rate of tax applicable 'Stainless Steel Chapathi Box'.

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.GR.157/11-12, DATED 03-02-2012

It is clarified that 'Stainless Steel Chapathi Box' is liable to tax at 14% under Section 4(1)(b) of the Karnataka Value Added

Tax Act, 2003.

3. Hence the following clarification is issued.

PRADEEP SINGH KHAROLA,

P R 201

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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 'coconut shell charcoal'

- reg.,

Ref :

Application dated 17.06.2011 of the Coco Carbons (India) Pvt. Ltd., #44, Dobaspet 1st Phase, Industrial Area,

Sompura Hobli, Nelamangala Taluk, Bangalore-562 111. TIN: 29580809837

In the application cited above. Coco Carbons (India) Pvt. Ltd., Bangalore. have sought clarification regarding the rate of tax

applicable on 'coconut shell charcoal'.

2. Section 59(4) of the Karnataka Value Added Tax Act. 2003 empower 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.GR.73/11-12, DATED 20-02-2012

It is clarified that 'coconut shell charcoal' is exempt from tax under entry 15 of the First Schedule to the Karnataka Value

Added Tax Act, 2003.

PRADEEP SINGH KHAROLA,

P R 158

Commissioner of Commercial Taxes

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DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

Sub :

KV AT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on 'fogging machine

(pump)-reg.,

Ref :

Application dated: 05.07.2011 of Ravi Industrial Suppliers, No.1/12, 3rd Cross, Mount Joy Extension,·

Hanumanthanagar, Bangalore-560 019. TIN: 29380307390.

The registered dealer under the Act, Ravi Industrial Suppliers, Bangalore, has sought clarification regarding the rate of tax

applicable on 'fogging machine (pump).

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.87/11-12, DATED 20.08.2011

It is clarified that fogging machine (pump) is liable to tax at 14% under Section 4(1)(b) of the Karnataka Value Added Tax

Act, 2003.

PRADEEP SINGH KHAROLA,

P R 160

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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 'bottles & jars' -reg.,

Ref :

Application dated 11.04.2011 of Sri Jithender Kumar, Proprietor, Jitu Industries, #11-12, 8th Main, 5th Cross,

SLV Industrial Area, Karihobanahalli Main Road, Peenya 2nd Stage, Bangalore-560 058. TlN:29700876895.

The registered dealer under the Act, Sri Jithender Kumar, Proprietor of Jitu Industries, Bangalore, has sought clarification

regarding the rate of tax applicable on 'bottles & jars'.

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 se to de, fat 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.16/11-12, DATED 20.08.2011

It is clarified that 'plastic bottles and jars' falling under CET Heading 3923.30 are taxable at 5% under entry 145 of table in

notification No. FD 197 CSL 2005(6), dated: 30.04.2005.

PRADEEP SINGH KHAROLA,

P R 161

Commissioner of Commercial Taxes

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2201

COMMERCIAL TAXES DEPARTMENT

Office of the Commissioner of Commercial Taxes (K), Gandhinagar, Bangalore,

No. CLR.CR-87/2011-12, dated 5th January, 2012.

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE

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

1) In the matter of clarification No. CLR. CR-87/2011-12, dated: 20-08-2011 issued to M/s. Ravi Industrial Suppliers,

Hanumanthnagar, Bangalore.

2) In the matter the request dated 01-12-2011 of M/s. Ravi Industrial Suppliers, Hanumanthnagar, Bangalore for re-clarification

of rate of tax on sales of fogging machine.

Sri. Srinivasamurthy, Proprietor of M/s. Ravi Industrial Suppliers, No. 1/12, 3rd Cross, Mount Joy Extension,

Hanumanthnagar, Bangalore-560019, a dealer registered the Karnataka Value Added Tax Act, 2003 ( the KVAT Act, 2003), had filed

an application dated 5-07-2011 seeking clarification of the rate of tax applicable under the KVAT Act, 2003 on fogging pump

(machine). Along with his application photocopies of literature on the said fogging machine were enclosed for examination. The

applicant had also submitted in his application that the said fogging machine is used for control of mosquitoes in green houses,

plantations, grain silos; store rooms, production plants, human habitation and animal shades. It was also submitted that the machine

is operated by Hand Pump which is integrated to the machine to convert pesticide into fog spraying in the air. It was the

understanding of the applicant that the said fogging machine is covered by entry 40 of the Third Schedule to the KVAT Act, 2003, i.e.

Hand pumps and parts and fittings, or alternately under Notification No.FD.116.CSL.2006(6), dated 31-03-2006 wherein "Agricultural

dusters, sprayers, sprinkler and drip irrigation equipments and their parts and accessories" are named for levy of tax at reduced rate

of tax of 4%. This notification has been superseded by Notification No. FD. 82. CSL. 10 (Ill), dated 31-03-20 10, but a reduced rate of

tax of 5 % was made effective from 1-04-2010. After examining the information furnished by the applicant and the submissions made

by him it was clarified by this office order dated 20-08-2011 that fogging machine (pump) was liable to tax at 14% under section 4(1)

(b) of the KVAT Act, 2003.

2. The applicant has made a request for reconsideration of the aforesaid clarification issued in a letter dated 1-12-2011. Sri.

Srinivasamurthy, the applicant was heard in the matter on 2-12-2011. He also demonstrated the fogging machine and it is seen that

the machine is used for several purposes in hospitals, housing colonies, factories, farm houses, etc. It is motor operated with petrol

as the fuel. The argument of the applicant is that it is both a hand pump falling under entry 40 of the Third Schedule to the KV AT Act,

2003 and a sprayer covered by Notification No. FD.116.CSL.2006(6), dated 31-03-2006, and therefore liable to tax at 4%.

3. The contentions of the applicant are examined as follows:-

a) Entry 40 of the Third Schedule to the KVAT Act, 2003 reads as below:

40. Hand Pumps and parts and fittings.

It is clear that the fogging machine which is operated by motor with petrol as the fuel for running the motor is not a hand

pump. It is a more improvised device than a simple hand pump where the pressure created by pumping by hand creates air pressure

to effect a spray of liquid in a container attached to the pump. Motor operated devices fall outside the category of hand pumps and

this authority is not authorised by law to extend the meaning of the words used in a statute. In the case of VVS Sugars v/s

Government of A.P. and others reported in 1999 (47) Kar.L.J. 162. a five judge bench of the Hon'ble Supreme Court of India has held

that a taxing statute must be interpreted as it reads. with no additions and no subtractions, on grounds of legislative

intendment or otherwise. The hand pump may have been integrated into the fogging machine with motor, starter, fuel tank . etc but

the fogging machine becomes a distinct commodity and not regarded as a hand pump either in common parlance or in commercial

parlance. Hence. the contention of the applicant that the fogging machine operated by motor with petrol as fuel has to be treated as a

hand pump cannot be accepted.

b) Notification No.FD.116.CSL.2006(6), dated 31-03-2006 names the following goods for reduced rate of tax of 4% :-

1) Agricultural dusters, sprayers, sprinkler and drip irrigation equipments.

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2) …………………………………

3) …………………………………

It is clear from the above group of goods named that dusters, sprayers. sprinklers and drip irrigation equipments used in agriculture

do not cover fogging machines which are used for control of mosquitoes. Mosquitoes are parasites on human blood and they are not

insect pests on agricultural crops like stem borers, leaf rollers, leaf eating caterpillars, aphids, bugs, etc. It is evident from the

information furnished by the applicant that fogging machine is used mainly for control of mosquitoes in places of human habitation as

a malaria prevention measure. The said fogging machine cannot be treated as an agricultural sprayer which sprays pesticide

formulations to kill the pests infesting the crops in agricultural fields. It is agreed that fogging machine is a sprayer but it cannot be

regarded as an agricultural sprayer. It is to be noted here that the Government has not notified all categories of sprayers for reduced

rate of tax and that it has' only notified agricultural sprayers and this authority cannot extend the scope of the words used by the

Government in its statutory notification. Hence, the contention that fogging machine is to be treated as covered under the notification

No.FD.116.CSL.2006(6), dated: 31-03-2006 cannot be accepted.

4. In view of the above position of law, the request of the applicant to reconsider the clarification issued on 20-08-2011 is rejected.

PRADEEP SINGH KHAROLA,

P R 21

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

Sub :

KV AT Act, 2003 - Clarification under Section 59(4) - rate of tax applicable on 'leasing of machinery' - reg.

Ref :

Application dt. 02-11-2011 of M/s Shimoga Technologies Limited, Bangalore-560 003 - TIN:29420080000.

In the application cited above, M/s Shimoga Technologies limited, No.135/3A, 11th cross, Malleshwaram, Bangalore - 560

003 has sought clarification of tax applicable on "leasing of machinery".

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

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

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

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

work of assessments and collection of revenue.

3. Hence the following clarification is issued.

CLARIFICATION NO. CLR.CR.151/2011-12, DATED 21-01-2012

It is clarified that 'leasing of machinery' is liable to tax at 14% under Section 4(1) (b) of the Karnataka Value Added Tax Act,

2003.

PRADEEP SINGH KHAROLA,

P R 113

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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) - rate of tax applicable on 'P.V.C. Insulation Tape' - reg.

Ref :

Application dt. 17-07-2011 of M/s Milap Electric Corporation, Bangalore-560 053 - TIN:29400101351.

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In the application cited above, M/s. Milap Electric Corporation, No. 234, 2nd Floor, Garudachar Complex, Above Hotel Vijay

Vihar, Chickpet, Bangalore - 560 053 has sought clarification of tax applicable on "P.V.C. Insulation Tape".

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.94/2011-12, DATED 18~01-2012

It is clarified that 'P.V.C. Insulation Tape' is liable to tax at 14% under Section 4(1)(b) of the Karnataka Value Added Tax

Act, 2003.

PRADEEP SINGH KHAROLA,

P R 94

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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 rate of tax applicable on 'Digital Hygrometer' - reg.

Ref :

Application dt. 16-06-2011 of M/s Anupam Fabs, Rajajinagar, Bangalore-560044. TlN:29820050486.

In the application cited above, M/s Anupam Fabs, No. 235-B, 5th Main, 4th Stage, W.O.C. Road, Industrial Town,

Rajajinagar, Bangalore-560044., has sought clarification of tax applicable on "Digital Hygrometer".

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.72/11-12, DATED 04-01-2012

It is clarified that 'Digital Hygrometer' is liable to tax at 14% under Section 4(1) (b) of the Karnataka Value Added Tax Act,

2003.

PRADEEP SINGH KHAROLA,

P R 43

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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 rate of tax applicable on 'Chemicals' - reg.

Ref :

Application dt. 15-04-2009 of M/s Mehta Dye Chem, B.Y.K. Iyengar Road, Bangalore-560053. TIN:290200512I7.

In the application cited above, M/s Mehta Dye Chem, No.1, Krishna Naik Lane, Hospital Road Cross, B.V.K. Iyengar Road,

Bangalore-560053, has sought clarification of tax applicable on certain "Chemicals".

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2. Section 59(4) of the Karnataka Value Added Fax 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.15/09-10, DATED 04-01-2012

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.

Di Sodium Phosphate

14% under Section 4(1)(b) of the Karnataka Value Added

Tax Act, 2003

2.

Di Potassium Phosphate

3.

Di Ammonium Phosphate

4.

Mono Potassium Phosphate

5.

Mono Sodium Phosphate

6.

Mono Ammonium Phosphate

7.

Tri Sodium Phosphate

PRADEEP SINGH KHAROLA,

P R 42

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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 30.11.2011 of M/s. Devashree Foods Pvt. Limited, No. 669, Ground floor, CMH Road, 17^th 'D'

Cross, Indiranagar 2nd Stage, Bangalore-560 038. TIN No. 295207632l3.

In the application cited above, M/s. Devashree Foods Pvt. Limited, No. 669, Ground floor, CMH Road, 17th 'D' Cross,

Indiranagar 2nd Stage, Bangalore-560 038. 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.158/11-12, DATED 26-01-2012

It is clarified that 'non-dairy whip topping' .is liable to tax at 14% under Section 4(1)(b) of the Karnataka Value Added Tax

Act, 2003.

PRADEEP SINGH KHAROLA,

P R 137

Commissioner of Commercial Taxes

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

2205

DEPARTMENT OF COMMERCIAL TAX

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 'Aluminium Composite

Panel Sheets'-reg.

Ref :

Application dated 25.04.2011 M/s. Satyam Sales No. 21-22, "A" Block, Coen Road, HUBLI-580 002.

TIN No. 29030780409.

In the application cited above, M/s. Sat yam Sales, No. 21-22, "A" Block, U.S.A. Tower, Coen Road, HUBLI-580 002. has

sought clarification regarding the rate of tax applicable' Aluminium Composite Panel 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.

3. Hence the following clarification is issued.

CLARIFICATION NO. CLR.CR. 28/11-12, DATED 26-01-2012

It is clarified that 'Aluminium Composite Panel Sheets' are liable to tax at 14% under Section 4(1)(b) of the Karnataka Value

Added Tax Act, 2003.

PRADEEP SINGH KHAROLA,

P R 138

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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: 07.12.2011 of M/s. Karthik Engineering works, Bangalore-560064. TIN-29020615660.

In the application cited above M/s. Karthik Engineering works, No. 90/3A, Punyakoti Farm, Kogilu, Yalahanka, Bangalore-

560064. has sought clarification regarding the rate of tax applicable on Fabrication and erection of structural works, gates, windows,

shutters, grills, railings'. etc.

.

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.169/11-12, DATED 21-02-2012

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

2206

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¨sÁUÀ-3

S1.No.

Goods

Rate of tax/Section

1

Taxable turnover relating to transfer of property in goods involved in the

execution of works contract of fabrication and erection of structural

works.

5% under entry 4 of the sixth

Schedule to the KV AT Act 2003

2

Taxable turnover relating to transfer of property in goods involved in the

execution of works contract of fabrication and erection of gates, windows

shutters, grills and railings.

14% under entry 23 of the sixth

Schedule to the KVAT Act, 2003

PRADEEP SINGH KHAROLA,

P R 280

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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: 19.12.2011 of M/s. Omplast Inc. Bangalore-560091. TIN-29460363703.

In the application cited above M/s. Omplast Inc, No. 4/33, 1st floor, 2nd Main Road, Chennigappa Industrial Estate,

Sunkadakatte, Magadi Main Road, Bangalore-560091. has sought clarification regarding the rate of tax applicable on 'PVC poly steel

foot step, DM Ladder foot step, MS Chair Bracket, Anchor poly steel step, EWC convertor-reg.

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.177/11-12, DATED 25-02-2012

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

S1.No.

Goods

Rate of tax/Section

1

PVC Poly steel foot step- used in domestic water sump & Manhole

covers & Sewerage tanks.

14% under section 4(1)(b) of

the KVAT Act, 2003

2

DM Ladder foot step - Duct maintenance ladder for Duct area ( Drainage

junction)

3

MS Chair Bracket (Adjustable chair Bracket) - used for installation

commodes in bathrooms.

4

Anchor poly steel step - used as supporting bracket for physically

handicapped & aged people with arthritis problems

5

EWC Convertor (converting Indian type commode to western commode)

- used in hospitals, households to help arthritis patient, pregnant women

aged persons and babies

PRADEEP SINGH KHAROLA,

P R 298

Commissioner of Commercial Taxes

¨sÁUÀ-3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ K¦æ¯ï 19, 2012

2207

DEPARTMENT OF COMMERCIAL TAX

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: 20.09.2011 of M/s. Bison Traders, Bangalore-560076. TIN-29100631524.

In the application .cited above M/s. Bison Traders, No. 369, SB-2, 2^nd floor, Thirurnala Road, Hulimavu, Bannerghatta

Road, Bangalore - 560076 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.130/11-12, DATED: 27-02-2012

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

S1.No.

Goods

Rate of tax/Section

1

i)

Unbranded brooms/ broom sticks

ii) Branded brooms manufactured out of grass,

natural fibre & natural sticks

iii) Other types of brooms

Exempted as per entry 52 of First

Schedule to the KVAT Act, 2003.

Exempted as per notification NO. FD

182 CSL 2008, (III) Dt. 31.07.2008.

14% under Section 4(1) (b) of the

KV AT Act, 2003

2

Checked cloth

5% under entry 78(4) of the third

schedule to the KV AT Act, 2003

3

Duster cloth

5% under entry 78(4) of the third schedule to

the KVAT Act, 2003

4

Blue cloth ( unstiched )

Exempted under entry 4 of the first schedule

to the KV AT Act, 2003

5

Towel

5% under entry 78(4) of the third'

schedule to the KVAT Act; 2003

6

Glass cloth

5% under entry 78(4) of the third

schedule to the KVAT Act, 2003

7

Mops

14% under Section 4(1) (b) of the

KV AT Act, 2003

8

Wooden Brushes

14% under Section 4(1) (b) of the

KV AT Act, 2003

2208

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¨sÁUÀ-3

S1.No.

Goods

Rate of tax/Section

9

Wipers

14% under Section 4(1) (b) of the

KV AT Act, 2003

10

Plastic Brushes

14% under Section 4(1) (b) of the

KV AT Act, 2003

11

Rubber Mats

14% under Section 4(1) (b) of the

KV AT Act, 2003

12

Banian Cloth Mats

14% under Section 4(1) (b) of the

KV AT Act, 2003

13

Aluminium cob sticks

14% under Section 4(1) (b) of the

KV AT Act, 2003

14

Toilet Brushes

14% under Section 4(1) (b) of the

KV AT Act, 2003

15

Coir Mats

( excluding rubberised coir products)

Exempted as per notification No. FD

121 CSL 2006 (IT) Dt. 10.05.2006.

PRADEEP SINGH KHAROLA,

P R 307

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX, 2003

Sub :

KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on 'Precious/semi

precious stones, Rudraksha beads etc.,-reg.

Ref :

Application dated: 02.02.2012 of M/s. Astro Journey, Bangalore-560010. TIN-29610476286.

In the application cited above M/s. Astro Journey, No. 2/12-5, 3rd floor, Sripeetam Building, Behind Kanva Diagnostic, Dr.

Rajkumar Road, 4th 'N' Block, Rajajinagar, Bangalore-560010 has sought clarification regarding the rate of tax applicable on

'Precious/semi precious stones, Rudraksha beads, Copper plate yantras, rock crystal yantra/idols.

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. 204/11-12, DATED: 29-02-2012

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

S1.No.

Goods

Period

Rate of tax/Section

1

Precious / Semi Precious stones

2008-09

2009-10

1 % under entry 3 of II Schedule of the

KV AT Act, 2003

¨sÁUÀ-3

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2209

S1.No.

Goods

Period

Rate of tax/Section

2

Rudraksha Beads

2008-09

2009-10

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

Act, 2003

3

Copper Plate Yantras / Idols

2008-09

2009-10

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

Act, 2003

4

Rock Crystal Yantras / Idols

.;

2008-09

2009-10

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

Act, 2003

PRADEEP SINGH KHAROLA,

P R 310

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

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: 11.07.2011 of M/s. Amith Garment Services, Bangalore-560050. TIN-29400726710

In the application cited above M/s. Amith Garment Services, No. 231, 2nd Cross, 7th Main, Nagendra Block, Banashankari

1st Stage, Bangalore-560050. 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. 85/11-12, DATED: 27-02-2012

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

S1.No.

Goods

Rate of tax/Section

1

Button snap pull tester

(Quality control machinery used in textile labs)

14% under Section 4(1) (b) of the

KV AT Act, 2003

2

Peel bond strength tester and other

quality control machinery used in textile labs

14% under Section 4(1) (b) of the

KV AT Act, 2003

3

Multifibre fabric and other textile

consumables used in textile lab

Exempted under entry 4 of the first schedule to

the KV AT Act 2003 as per notification FD 182

CSL 2008(III), dt. 31.07.2008

4

Pantone books used in the textile industry

Exempted under entry 11 of the First

Schedule to the KVAT Act, 2003

5

Detergent powder and machinery spare parts

14% under Section 4(1) (b) of the

KVAT Act, 2003

PRADEEP SINGH KHAROLA,

P R 311

Commissioner of Commercial Taxes

2210

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¨sÁUÀ-3

DEPARTMENT OF COMMERCIAL TAX

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: 16-02-2011 of Tinna Agro industries Ltd , Plot No. 260-202 Belur Industrial Area,

Dharwad-580 011. TIN: 29070262310.

In the application cited above, Tinna Agro Industries Ltd., Dharwad-580 001, 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 or 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.263/10-11, DATED 20.08.2011

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

S1.No.

Goods

Rate of tax/Section

1

Oil Sludge

5% as per serial no. 31 of the Third schedule to

the KVAT Act, 2003

2

Soap stock obtained from edible oil after refining

by solvent extraction

5% as per serial no. 31 of the Third schedule to

the KVAT Act, 2003

3

Soap stock obtained from non edible oil after

refining by solvent extraction

5% as per serial no. 98 of the Third schedule to

the KVAT Act, 2003

PRADEEP SINGH KHAROLA,

P R 159

Commissioner of Commercial Taxes

DEPARTMENT OF COMMERCIAL TAX

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE-

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

Sub :

KV AT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on certain

commodities - regarding.

Ref :

Application dated: 31.05.20 11 of M/s. Jalore Plasticware, New Timber Yard Layout. Bangalore - 560 026.

TIN-29220837874.

In the application cited above, M/s. Jalore Plasticware, No.472/2, Mysore Road, Avalahalli, New Timber Yard Layout,

Bangalore - 560026, has sought clarification of tax applicable on certain goods.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner 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 K¦æ¯ï 19, 2012

2211

3. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.49/11-12, DATED 31-12-2011

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

S1.No.

Goods

Rate of tax/Section

1.

Containers - in various shapes and sizes for

storage of cereals, pulses, sugar etc.

14% Under Section 4(1) (b) of the KVAT Act,

2003.

2.

Vegetables storing racks with wheels ( trolley)

14% Under Section 4(1) (b) of the KVAT Act,

2003.

3.

Basins - shallow vessels used for

cleaning fruits, vegetables, food grains.

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

4.

Tubs – deep vessels/deeper than basins used for

same purpose as basins are used

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

5.

Bowls for vegetables - for handling food articles.

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

6.

Cutlery stand

14% Under Section 4(1) (b) of the KVAT Act,

2003.

7.

Patla - to sit on in bathrooms for

bathing, cleaning clothes or vessels

14% Under Section 4(1) (b) of the KVAT Act,

2003.

8.

Waste basin / Dust bin

14% Under Section 4(1) (b) of the KVAT Act,

9.

Vegetable tray for keeping vegetables

14% Under Section 4(1) (b) of the KVAT Act,

10.

Table hot mats - to place hot utensils

14% Under Section 4(1) (b) of the KVAT Act,

11.

Mugs - for handling water & coffee

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

12.

Plastic glass / tumblers

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

13.

Baskets for storage of vegetables and

fruits in kitchen

14% Under Section 4(1) (b) of the KVAT Act

14.

Vegetable chopping boards

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

15.

Dust pans for collecting dust and waste

after sweeping

14% Under Section 4(1) (b) of the KVAT Act

16.

Plates of paper and plastic

5% under entry 29 of the Third Schedule of

the KV AT Act 2003

17.

Other plates

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

18.

Drums for storage of food grains

14% Under Section 4(1) (b) of the KVAT Act

19.

Hangers used for hanging clothes

14% Under Section 4(1) (b) of the KVAT Act

20.

Lunch boxes

14% Under Section 4(1) (b) of the KVAT Act

2212

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¨sÁUÀ-3

S1.No.

Goods

Rate of tax/Section

21.

Trays for serving food

14% Under Section 4(1) (b) of the KVAT Act

22.

Jugs for dispensing water, juices, etc.

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

23.

Pan for cooking in microwave

14% Under Section 4(1) (b) of the KVAT Act

24.

Casseroles - insulated containers for keeping

cooked food warm / cold

14% Under Section 4(1) (b) of the KVAT Act

25.

Ice cube tray

14% Under Section 4(1) (b) of the KVAT Act

26.

Jars like containers

14% Under Section 4(1) (b) of the KVAT Act

27.

Scoops - used for serving / dispensing

food articles

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

28.

Dishes - for handling food

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

29.

Spices / Masala box spices organizer

14% Under Section 4(1) (b) of the KVAT Act

30.

Microwave cookware in various shapes, designs,

sizes for cooking on microwave

5% under entry 5 of the Third Schedule of the

KV AT Act 2003

PRADEEP SINGH KHAROLA,

P R 13

Commissioner of Commercial Taxes

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