∞¬Òûª

¸ÀA¥ÀÄl 147

¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀÄ

¸ÀPÁðgÀzÀ DAiÀiÁ E¯Á

IN THE COURT OF 2^ND A

It hereby notified to the public th

as unclaimed and such vehicles are lying in

may put their claim one month from the dat

Bangalore

16/10/2012

List of the seized vehicles

which have been seiz

Sl. No.

C.Mis No.

P.F No.

1673/12

244/12

- do -

(5921)

ª∞ «Ò∏Â√

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

ªÁgÀ, £ÀªÉA§gï 22, 2012 (ªÀiÁUÀð²gÀ 1, ±ÀPÀ ªÀµÀð

¨sÁUÀ-3

¯ÁSÉUÀ¼À ªÀÄÄRå¸ÀÜgÀ ªÀÄvÀÄÛ ¸ÀÜ½ÃAiÀÄ ¥Áæ

¸ÀA§A¢ü¹zÀ C¢ü¸ÀÆZÀ£ÉUÀ¼ÀÄ

ADDITIONAL CHIEF METROPOLITAN M

BANGALORE CITY

at the Subramanyapura Police Station, Bangalore city have s

n the Police Station as unclaimed so far, l Hence the Owners

e of publication.

IInd A.C.M.Ma

Bangalore

s are lying in the Subramanyapura Police Station, B

zed under C.Mis No.1673/12, in and Cr.No.285/12 u/s

VEHICLE &

REG.NO.

CHASSIS NO.

Bajaj Discovery

KA-04, ET-1299

MD2DSDXZZNAJ40481

Kinetic Honda

KA-04, EA-6689

NIF20106

H.H Splender

AP-09, AJ-5687

00JZ0F25118

Max 100 Sujuki

KA-06, R-3153

9011F772860

Kinetic Honda

KA-05- K-2972

NIFJH384628

Bajaj Pulsar

KA-53-K-1596

MD2DHDJZZPCF38269

Yamaha RX 100

KA-03, E-7736

ILI375002

Bajaj Discovery

KA-51-J-4230

MD2DSDSZZNCC28845

Â√¿Ê

ð 1934)

¸ÀAaPÉ 46

¥Áæ¢üPÁjUÀ½UÉ

MAGISTRATE,

seized the following vehicles

s of the properties (Vehicles)

agistrate,

e city.

Bangalore city

s 379 IPC

ENGINE NO.

DXEDNJ31954

19035NIE-TG

00JI8E25230

9011M825675

374781NIE-JH

DJGBPF93634

ILI375002

DSGBNC07169

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ £ÀªÉA§gï 22, 2012

¨sÁUÀ 3

5922

Sl. No.

C.Mis No.

P.F No.

VEHICLE &

REG.NO.

CHASSIS NO.

ENGINE NO.

- do -

TVS XL Super

NO Nill

P1804F014884

Not found

- do -

Bajaj chetak

KA-03-E-6356

Not found

MD6BH029211

- do -

YAMAHA

CKN-1022

ILI076136

- do -

Bajaj Chethak

KA-05-V-9854

067BDC55126

22830C60651

- do -

Bajaj Pulsar

KA-02-EV-239

MD2DHDHZZNCC74965

DHGBNC12280

- do -

Honda Activa

KA-05, E-2669

..................6289

JF08E0648053

- do -

Honda Activa

KA-02-EL-2205

ME4JFD85B48376504

Not found

- do -

TVS XL Super

NO Nill

P1109F474395

Not Found

- do -

TVS 50

KA-01-L-8881

A708F715755

Not Found

- do -

Suzuki Samurai

KA-01-MD-6829

7803F000732

7803MD47801

- do -

Suzuki Samurai

KA-02-EA-1651

7001F510831

7001M561405

- do -

TVS XL Super

KA-04-EK-6063

MD621A01452A29653

OD1B51328367

- do -

Bajaj KB 125

CKH- 8774

30073386

30E072477

- do -

Bajaj Pulsar

KA-05-HF-3521

MD2DHDHZZRCA74355

DHGBRA74981

- do -

Yamaha

KA-04-N-6216

DDAILS2920026

- do -

Yamaha

KA-04-N-6216

DDAILS2920026

- do -

Suzuki Samurai,

No.KA-03-X-3621

9031260013

7902M291783

- do -

Bajaj pulsar

No.KA-01-Y-7230

BHUBMC74535

BHGBMC73568

- do -

Bajaj pulsar

No.KA-02-MA-7724

BHUBKH49908

DHGBAH49139

- do -

Auto Rikshaw

KA-02-B-6035

24FBEK42842

Without Engin

- do -

Auto Rikshaw

KA-02-B-3388

244FBHC36888

JEMBHC14990

- do -

Auto Rikshaw

KA-52-1290

24FBMF53706

AEMBMF58018

- do -

Auto Rikshaw

KA-16-2757

F95D15111

M93D4724

- do -

Auto Rikshaw

KA-02-A-3427

24F96H19542

WITHOUT ENGINE

- do -

Auto Rikshaw

KA-02-B-6680

24FBDA63862

24MBDA91904

- do -

Auto Rikshaw

KA-02-A-1392

24F95M64906

24M95M64962

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ £ÀªÉA§gï 22, 2012

5923

Sl. No.

C.Mis No.

P.F No.

VEHICLE &

REG.NO.

CHASSIS NO.

ENGINE NO.

- do -

Maruthi Omni

KA-20-M-563

06756

Not Found

Cr.No.285/12

u/s 379 IPC

202/12

Bajaj Pulsar

No.Nil

MD2DHDHZZPCL38740

DHGBPL39291

IInd A.C.M.Magistrate,

P R 1388

Bangalore city.

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 rate of tax under

composition scheme for works contract - reg.

Ref : Application dated 17-08-2012 of M/s. Constructions (India) Pvt Ltd.,

Bangalore-560009.TIN:29100611348.

In the application cited above of M/s. Maloo Construction (India) Pvt. Ltd., No.A 204/205, 2^nd floor, No.25/26, Bridage

Majestic, 1^st Main Gandhinagar, Bangalore-560009 has sought clarification regarding rate of tax under composition scheme for

works contract.

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.97/12-13, DATED 14-09-2012

It is clarified that the rate of composition amount payable by a dealer executing works contracts who has opted for

composition of tax under section 15(1) of the Karnataka Value Added Tax Act, 2003 is 4% on the total consideration for the works

contract executed, in terms of the notification No. FD 116 CSL 2006 (13) dt.31.03.2006. It is also clarified that if any goods

purchased or procured from outside state are transferred during the execution of works contract, tax has to be paid on the value of

such goods at the rate specified under section 4 as per the provisions of section 15 (5) of the Karnataka Value Added Tax Act, 2003.

YOGENDRA TRIPATHI,

Commissioner of Commercial Taxes,

P R 1284

(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 rate of tax

under composition scheme for works contract - reg.

Ref : Application dated 28-08-2012 of M/s. Channananjeshwara Constructions

Bangalore-560018. TIN:29080789160.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ £ÀªÉA§gï 22, 2012

¨sÁUÀ 3

5924

In the application cited above of M/s. Chnnananjeshwara Constructions, 40/7, 2^nd Main Road, Raghavendra Nilaya,

vittal Nagar, Chamarajpet, Bangalore-560018 has sought clarification regarding rate of tax under composition scheme for works

contract.

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.101/12-13, DATED 18-09-2012

It is clarified that the rate of composition amount payable by a dealer executing works contracts who has opted for

composition of tax under section 15(1) of the Karnataka Value Added Tax Act, 2003 is 4% on the total consideration for the works

contract executed, in terms of the notification No. FD 116 CSL 2006 (13) dt.31.03.2006.

YOGENDRA TRIPATHI,

Commissioner of Commercial Taxes,

(Karnataka), Bangalore

P R 1359

Commercial Taxes Department

COMMERCIAL TAXES DEPARTMENT

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

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

Sub : KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax

applicable on ‘certain goods’-reg.,

Ref : Application dated:05.06.2012 of M/s. Cadd Centre India Pvt. Ltd., Bangalore.

TIN:29740338911.

In the application cited above of M/s. Cadd Centre India Pvt. Ltd., Shreeraksha Complex, No.668 (New No.95), Division

#2, 3^rd Block, 12^th Main, Rajajinagar, Bangalore-560010 has sought clarification regarding the rate of tax applicable on certain

goods.

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.43/12-13, DATED: 15.09.2012

Sl.No.

Goods

CET Code

Rate of tax/Section

Printer / Plotter

8471.60.25

5% up to 31.07.2012 and 5.5% from 01.08.2012 under

section4(1)(a)(ii) read with entry Sl. No.53 of Third schedule

to the KVAT Act, 2003 and Sl.No.4 of the table in the

Notification No. FD 116 CSL 2006 (9) dated: 31.03.2006

Graphic Printer

8471.60.24

Scanners

8471.60.50

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ £ÀªÉA§gï 22, 2012

5925

Sl.No.

Goods

CET Code

Rate of tax/Section

Machines which perform two or

more of the functions of Printing

and Scanning

8443.31.00

5% up to 31.07.2012 and 5.5% from 01.08.2012 under

section4(1)(a)(ii)read with entry Sl. No.53 of Third Schedule

to the KVAT Act, 2003 and Sl. No.28 of the Notification No.

FD 238 CSL 2007 dated: 07.07.2007.

Spares for Printer

8443.99.00

5% up to 31.07.2012 and 5.5% from 01.08.2012 under

section4(1)(a)(ii) read with entry Sl. No.53 of Third Schedule

to the KVAT Act, 2003 and Sl. No.28 to the Notification No.

FD 238 CSL 2007 dated: 07.07.2007.

Consumable for Printer

8443.39.20

14% up to 31-07-2012 and 14.5% from 01-08-2012

under Section 4(1)(b)(iii) of the Karnataka Value Added Tax

Act, 2003.

Parts and accessories of

Plotter/Graphic Printer

8443.99.00

5% up to 31.07.2012 and 5.5% from 1.8.2012 under section

4(1)(a)(ii) read with entry Sl. No.53 of Third Schedule to the

KVAT Act, 2003 and Sl. No.30 of the Notification No. FD 238

CSL 2007 dated: 07.07.2007.

Spares for copier

8443.39.20

14% up to 31-07-2012 and at 14.5% from: 01-08-2012

under Section 4(1)(b)(iii) of the Karnataka Value Added Tax

Act,2003.

Copier

8443.39.90

Toner Consumables for copier

8443.39.90

Ink-Cartridge with print head.

8443.99.51

5% up to 31.07.2012 and 5.5% from 1.8.2012 under section

4(1)(a)(ii) read with entry Sl. No.53 of Third Schedule to the

KVAT Act, 2003 and Sl. No.30 of the Notification No. FD 238

CSL 2007 dated: 07.07.2007.

Ink-Cartridge

8443.99.52

Ink-spray nozzle

8443.99.53

Printing Ink excluding toner and

cartridge.

3215

5% up to 31.07.2012 and 5.5% from 1.8.2012 as per

SL.No.71 of Third Schedule to the Karnataka Value Added

Tax Act,2003.

YOGENDRA TRIPATHI,

Commissioner of Commercial Taxes,

(Karnataka), Bangalore

P R 1360

Commercial Taxes Department

COMMERCIAL TAXES DEPARTMENT

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

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

Sub : KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax

applicable on ‘Chain Saws and their spares and accessories’-reg.,

Ref : Application dated:01.08.2011 of M/s. Rathnagiri Impex Pvt. Ltd., Bangalore.

TIN:29350094055.

In the application cited above of M/s. Rathnagiri Impex Pvt Ltd., Annapurna House, No.1/1G, 7^th Cross, New

Guddadahalli, Mysore Road, Bangalore-560026 has sought clarification regarding the rate of tax applicable on ‘Chain Saws and

their parts and accessories’.

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.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ £ÀªÉA§gï 22, 2012

¨sÁUÀ 3

5926

CLARIFICATION NO.CLR.CR.101/11-12, DATED: 01.10.2012

Sl.No.

Goods

Rate of tax/Section

Hand held Chain Saws

covered under CET Heading 8467.81.00

5% up to 31.07.2012 and 5.5% from 01.08.2012 under

Section4(1)(a)(ii) read with entry Sl. No.93(8) of Third

Schedule to the KVAT Act, 2003.

Spares and accessories of hand held Chain

Saws

14% up to 31-07-2012 and 14.5% from 01-08-2012 under

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

2003.

YOGENDRA TRIPATHI,

Commissioner of Commercial Taxes,

(Karnataka), Bangalore

P R 1372

Commercial Taxes Department

COMMERCIAL TAXES DEPARTMENT

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

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

Sub: KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax

applicable on ‘Certain Machines’-reg.,

Ref : Application dated:20.06.2012 of M/s.Anand Associates, Shimoga-577201.

TIN:29640010621.

In the application cited above of M/s. Anand Associates, No.1, Amar Complex, Savarline Road, Shimoga-577201, has

sought clarification regarding the rate of tax applicable on ‘Certain Machines’.

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.50/12-13, DATED: 04.10.2012

Sl.No.

Goods

Rate of tax/Section

Machines used for grinding food

grains and spices covered under

CET Heading 8437.

5.5% from 01-08-02012 under Section 4(1)(a)(ii) of the

KVAT Act,2003 read with Sl.No.38 of the table in the

Notification No. FD 316 CSL 2005(1) dated.05-08-2005

Heavy duty Mixer Grinder not

covered under CET Heading

8437.

14.5% from 01-08-2012 under Section 4(1)(b)(iii) of the

Karnataka Value Added Tax Act,2003.

YOGENDRA TRIPATHI,

Commissioner of Commercial Taxes,

(Karnataka), Bangalore

P R 1373

Commercial Taxes Department

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ £ÀªÉA§gï 22, 2012

5927

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 Machinery’-reg.,

Ref : Application dated:24.05.2012 of M/s. Esskay Enterprises, Bangalore.

(TIN:29980036139).

In the application cited above of M/s. Esskay Enterprises, No.53, Infantry Road, Bangalore-560001 has sought

clarification regarding the rate of tax applicable on ‘Certain 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.35/12-13, DATED: 04.10.2012

Sl.No.

Goods

CET Code

Rate of tax/Section

Food Extruder

8438.80.10

14.5% from 01-08-2012 under Section 4(1)(b)(iii) of the

Karnataka Value Added Tax Act,2003

Mixer

8479.82.00

Dryer

8419.81.90

Automatic Dosa and Idli making machine

8438.80.90

Conveyors

8428.20.11

8428.20.19

5.5% from 01-08-02012 under Section 4(1)(a)(ii) of the

KVAT Act, 2003 read with Sl.No.3 of the table in the

Notification No. FD 116 CSL 2006(8) dated.31-03-2006.

YOGENDRA TRIPATHI,

Commissioner of Commercial Taxes,

(Karnataka), Bangalore

P R 1374

Commercial Taxes Department

PÀAzÁAiÀÄ ¸ÀaªÁ®AiÀÄ

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¨sÁUÀ 3

5928

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¥ÀlÖtUÉgÉ ¸À.£ÀA.55/1

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0-35 UÀÄAmÉ

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zÀQëtPÉÌ: ¸À.£ÀA. 55/1 gÀ°è£À G½PÉ

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è

GªÀiÁzÉÃ«,

¸ÀPÁðgÀzÀ C¢üÃ£À PÁAiÀÄðzÀ²ð,

P R 1394

PÀAzÁAiÀÄ E¯ÁSÉ (¨sÀÆªÀÄAdÆgÁw-1)

IN THE COURT OF 4^TH TRAFFIC COURT, BANGALORE CITY

It is hereby notified to the public that the Central Police Station, Bangalore city have seized the following vehicles as

unclaimed and such vehicles are lying in the Police Station as unclaimed so far. Hence the Owners of the properties & vehicles

may put their claim one month from the date of this publication.

Bangalore city

Dated:

4^th Traffic Magistrate Court,

Bangalore city.

List of the unclaimed vehicles are lying in the Central Police Station, Bangalore city

which have been seized under Cases

SL NO

CR.NO.& P.F NO.

VEHICLE &

REG.NO.

ENGIN NO

CHASIS NO

42/08 U/S 379 IPC P.F. NO

29/08 ITEM NO -1

ONE BLACK

COLOUR YAMAHA

NO.KA-04 V-8688

IL5806703

00B145306703

42/08 U/S 379 IPC P.F. NO

29/08 ITEM NO -2

ONE BLACK

COLOUR YAMAHA

NO.KA-03 E-588

IL1169639

42/08 U/S 379 IPC P.F. NO

29/08 ITEM NO -5

ONE HERO

HONDA CD-100

NO.KA-02 M-7280

95C10E09952

95C10F03639

42/08 U/S 379 IPC P.F. NO

31/08 ITEM NO -2

ONE MEROON

COLOUR YAMAHA

REG NO -NIL

IL1094786

NIL

42/08 U/S 379 IPC P.F. NO

31/08 ITEM NO -3

ONE BLACK

SUZUKI SHOGAN

NO.KA-09 K-9673

8603M657555

8603F614851

Bangalore city

Dated:

4^th Traffic Magistrate Court,

P R 1427

Bangalore city.

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IN THE COURT OF METROPOLITAN MAGISTRATE TRAFFIC-II, BANGALORE CITY

It is hereby notified to the public that the Central Police Station, Bangalore city have seized the following vehicles as

unclaimed and such vehicles are lying in the Police Station as unclaimed so far. Hence the owners of the properties & vehicles may

put their claim one month from the date of this publication.

Bangalore city

Dated: 22-10-12

Metropolitan Magistrate,

Traffic Court-II,

Nrupatunga Road, Bangalore-1

¨sÁUÀ 3

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5935

List of unclaimed vehicles are lying in Central Police Station, Bangalore city which have been seized under cases

SL NO

P.F NO.

VEHICLE & REG.NO.

ENGIN NO

CHASSIS NO

67/06

BLACK COLOUR RX-YAMAHA 100 M.CYCLE

NO NUMBER PLATE

NIL

68/06

ONE BLACK COLOUR SUZUKI SAMURAI

NIL

69/06

BLACK COLOUR HERO HONDA SPLENDOUR

ONE RED COLOURED TVS CHAMP NO

NUMBER PLATE

NIL

70/06

SUZUKI SAMURAI NO NUMBER PLATE

ONE BLACK COLOUR SCOOTY NO

NUMBER PLATE

NIL

71/06

ONE KENETIC HONDA SILVER COLOUR NO

NUMBER PLATE

ONE WHITE COLOUR TVS SCOOTY NO

NUMBER PLATE

ONE RED COLOUR TVS EXEL

NO NUMBER PLATE

NIL

Bangalore city

Dated: 22-10-12

Metropolitan Magistrate,

Traffic Court-II,

P R 1414

Nrupatunga Road, Bangalore-1

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:09.06.2012 of M/s.Maruthi Networks, Bangalore

TIN:29060133160.

In the application cited above of M/s. Maruthi Networks, #17, Chowlugalli, Sunkalpet Cross, Cubbonpet, Bangalore-

560002 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.

Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.59/12-13, DATED: 10.10.2012

Sl.No.

Goods

Rate of tax/Section

Plastic and stainless steel mesh strainers used for

filtering tea, coffee and fruit juices.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Measuring spoon and cups used for measuring

spices and liquids.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Holders used for holding cutlery, spoons, knives,

tooth paste and brushes.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Squeezer used for extracting juice from lemon and

orange.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ £ÀªÉA§gï 22, 2012

¨sÁUÀ 3

5936

Sl.No.

Goods

Rate of tax/Section

Scoop used for serving and dispensing food grains,

flour and sugar.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Namak dani used for dispensing salt and pepper.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Plastic cups or tumblers used for drinking water and

fruit juices.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Plastic mugs used for drinking tea , coffee and milk.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Sipper mugs used feeding babies/infants.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Bath tub used for bathing babies.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Soap dish/soap box used for storage of washing and

bathing soaps.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Bowls used for handling fruits, vegetables and food

articles and also for use as microwave cookware.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Cutting boards used for chopping vegetables.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Hangers used for hanging clothes of babies.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Hangers used for hanging cloths of adults.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Plastic containers used for storing of cereals, pulses

and sugar.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Ice cube tray used for making ice cubes in refrigerator.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Freeze bottles used for storing and carrying of

drinking water.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Plastic buckets used for storing of water for bathing

and washing clothes.

5.5% as per Sl.No.17 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Bath mugs.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Bath room stool used for sitting in bathroom for

bathing, cleaning clothes or vessels.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Basins-shallow vessels used for cleaning and washing

vegetables, fruits and food grains.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Wash tubs-deep vessels deeper than basins used for

cleaning and washing vegetables, fruits and food

grains.

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

Drums used for storage of water and food grains.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Drums with swing lid used for storage of dust, garbage

and wastage.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Waste paper basket.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Pedal waste bins/dust bins with pedal lids.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Dust pan used for collecting dust and other waste.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Stools used for sitting in office and house.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Baby potty .

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Plastic butter dish used for storing butter.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Serving trays used for serving purposes.

14.5% under Section 4(1)(b)(iii) of the Karnataka Value

Added Tax Act,2003.

Jugs used for dispensing water and juices .

5.5% as per entry 5 of Third Schedule to the Karnataka

Value Added Tax Act, 2003.

YOGENDRA TRIPATHI,

Commissioner of Commercial Taxes,

P R 1419

(Karnataka), Bangalore