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Issue 27

2250

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, dÄ¯ÉÊ 7, 2016

¨sÁUÀ 3

COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE COMMISSIONER OF COMMECRIAL TAXES,

(KARNATAKA), BENGALURU-CLARIFICATION UNDER SECTION 59(4) OF

THE KARNATAKA VALUE ADDED TAX ACT, 2003.

No.CLR.CRI35/2015-2016

Office of the Commissioner of Commercial Taxes,

(Karnataka), Vanijya Therige Karyalaya, Gandhinagar,

Kalidasa Road, Bengaluru-560 009.

Present:

RITVIK PANDEY, l.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on "Roofing Tilews

made of earthen elements such as Mud and Clay" - reg.

Ref :

Application dated:18-01-2016 of Mis. Ambience Life Style (India) # 5/1, Kethohalli Village, Chuchunkuppe

Post, Bengaluru South-562130. (TIN:29041119661).

In the application cited above, M/s. Ambience Life Style (India) # 5/1,Kethohalli Village, Chuchunkuppe Post, Bengaluru

South -562130(TIN: 29041119661) has sought clarification regarding the rate of tax applicable on "Roofing Tiles made of earthern

elements such as Mud and Clay".

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.

on verification it is noticed that the" Earthern tiles" are liable to tax at 5.5% as per Sl.No.2 of the III Schedule to the

KVAT Act 2003. Hence "Roofing Tiles made of earthern elements such as Mud and Clay" are taxable at 5.5% w.e.f. 01-08-2012

onwards.

Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.135/15-16 Dated: 28-03-2016

It is clarified that, "Roofing Tiles made of earthern elements such as Mud and Clay" are taxable at 5.5% w.e.f. 01-08-2012

onwards under Sl.No.2 of III Schedule to KVAT Act, 2003.

P.R.420

S.C. 25

RITVIK PANDEY

Commissioner of Commercial Taxes

(Karnataka), Bengaluru.

COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE COMMISSIONER OF COMMECRIAL TAXES,

(KARNATAKA), BENGALURU-CLARIFICATION UNDER SECTION 59(4) OF

THE KARNATAKA VALUE ADDED TAX ACT, 2003.

No.CLR.CR.I31/2013-2014

Office of the Commissioner of Commercial Taxes,

(Karnataka), Vanijya Therige Karyalaya, Gandhinagar,

Kalidasa Road, Bengaluru-560 009.

Present:

RITVIK PANDEY, l.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on "Sports Apparels

and Sports Shoes"reg.

Ref :

Application dated: 12-12-2013 of M/s Nimish Sports, K.R. Hospital Road, Mysore-570001.

(TIN: 29900027938).

In the application cited above M/s. Nimish Sports, K.R. Hospital Road, Mysore- 570001(TIN:29900027938) has sought clarification

regarding the rate of tax applicable on "Sports Apparels and Sports Shoes"

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

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

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

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

assessments and collection of revenue.

¨sÁUÀ 3

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2251

3. On verification it is noticed that "Sports Apparels" are taxable at 5.5% under entry 78 of the III Schedule to the KVAT Act 2003

w.e.f. 01-08-2012 and onwards. "Sports Shoes" are taxable at 14.5% U/s 4 (1) (b) (iii) of the KVAT Act,2003, if the value exceeds

Rs.300-00 per pair from 01-08-2013 to 31-03-2015 as per Notification No: FD 165 CSL 2013 (V) Bangalore Dated: 30-07-2013 and if it

exceeds Rs.500-00 from 01-04-2015 onwards as per Notification No: FD 40 CSL 2015 (II) Dated:31-03-2015.

4. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.131/13-14, DATED: 22-03-2016

It is clarified that, "Sports Apparels" are taxable at 5.5% under entry 78 of the III Schedule to the KVAT Act 2003 w.e.f. 01-08-2012

and onwards. "Sports Shoes" are taxable at 14.5% U/s 4 (l) (b) (iii) of the KVAT Act,2003, if the value exceeds Rs.300-00 per pair from

01-08-2013 to 31-03-2015 as per Notification No: FD 165 CSL 2013 (V) Bangalore Dated: 30-07-2013 and if it exceeds Rs.500-00 from

01-04-2015 onwards as per Notification No: FD 40 CSL 2015 (II) Dated:31-03-2015.

P.R.421

S.C. 25

RITVIK PANDEY

Commissioner of Commercial Taxes

(Karnataka), Bengaluru.

COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE COMMISSIONER OF COMMECRIAL TAXES,

(KARNATAKA), BENGALURU-CLARIFICATION UNDER SECTION 59(4) OF

THE KARNATAKA VALUE ADDED TAX ACT, 2003.

No.CLR/CR-24/2015-2016

Office of the Commissioner of Commercial Taxes,

(Karnataka), Vanijya Therige Karyalaya, Gandhinagar,

Kalidasa Road, Bengaluru-560 009.

Present:

RITVIK PANDEY, l.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Value Added Tax Act, 2003 regarding

"Pallets, box pallets and other load boards of wood: pallet collars of wood" - Reg.

Ref :

Application filed on 25.4.2015 by M/s. Ficus Pax Pvt Ltd, 95/2B, Nadavatti Post, Thirumalashetty Halli Cross,

Koraluru Village, Hoskote Taluk, Bengaluru-560067. (TIN: 294702934)

In the application cited above, M/s. Ficus Pax Pvt Ltd, 95/2B, Nadavatti Post, Thirumalashetty Halli Cross, Koraluru Village,

Hoskote Taluk, Bengaluru-560067 (TIN: 294702934) has sought clarification regarding the rate of tax applicable on "Pallets, box pallets

and other load boards of wood: pallet collars of wood". The applicant had sought, opportunity of being heard before the clarification is

issued. In the interest of natural justice, the applicant was given an opportunity of hearing and was asked to be present on 2.9.2015. As

the applicant sought an adjournment, he was asked to be present on 6.10.2015. As the applicant sought further adjournment with a

request for another date for hearing, he was asked to be present on 3.11.2015. Sri. M. N. Shankare Gowda, Learned Advocate

appeared on the day and he was heard.

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 applicant 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. The matter is examined. The applicant has enclosed the product brochure to the application for the better understanding of the

products for which clarification is sought for. In the application filed, the applicant has pleaded that they manufacture high precision

packing material such as boxes, pallets and box with pallets made of wooden/plywood/pinewood/corrugation/rubber wood and they have

classified these items as industrial inputs under S1. No.51 of 3rd Schedule to the KVAT Act at the rate 4% 5 % and 5.5% during the

period starting from 2005 as the case may be. It is stated that wooden pallets/plywood pallets fall under heading and sub-heading 4415

20 00 of Central Excise Tarff Act, 1985 but in the notification No. FD 197 CSL 2005(6), Dated 30.4.2005 at S1. No. 187, heading and

sub-heading 4415 1000 goods namely, packing cases, boxes, crates, drums and similar packings; cable drums of wood have only been

enumerated. The applicant pleads that description of goods under S1. No. 187 of the Notification under sub-heading 4415 10 00 fully

matches with the corresponding description of the goods with the sub-heading 4414 20 00 of Central Excise Tariff Act and pleads for

clarification with regard to rate tax on "pallets, box pallets and other load boards; pallet collars" Keeping in view Explanation (3) to the

Notification. The applicant states that Explanation (3) to the notification contemplates when the description of goods under any entry of

the Notification fully matches with the corresponding description under heading or sub-heading in the Central Excise Tariff Act, and all

the commodities covered under the said Tariff heading or sub-heading will be covered by the Notification and states that this aspect of

the matter is not considered in the clarification No. CLR.CR.68/2014-15 Dated 21.10.2014 while clarifying the rate of tax on 'wooden

pallet'. The applicant has relied on the judgment of the Karnataka Appellate Tribunal in the case Tirupati Chemical vs. State of

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¨sÁUÀ 3

Karnataka in STA No. 1832 to 1843/2011. He has further submitted that under Central Tariff Act, the item "wooden pallet" has been

classified as packing material in chapter 44 under the main heading 4400 and sub heading 4415, for the reason that the said item is

mainly used as packing material in the Industry and in the above background, the Government of Karnataka in a recent Notification No.

FD 40 CSL 2015(V) Dated 31.3.2015 was pleased to reduce the rate of tax on wooden pallets as 'industrial inputs & packing materials".

In this background, the applicant pleads to consider the wooden pallets as goods falling under Sl. 187 of the Notification and to clarify

the rate of tax at 5.5% for the same.

4. At the time of personal hearing, the learned Advocate, explained the procedure through which the products are made and

pleaded that item description of the HSN Code should prevail and the goods for which clarification is sought falls under 'similar packing

of woods' and the goods are already covered under entry 187 of the Notification. He has also relied on the Judgement of the Hon'ble

High Court of Gujarat in the case of State of Gujarat Vs Kishore Timber 83STC370(1991).

5. Claim of the applicant that the "Pallets, box pallets and other load boards of wood: pallet collars of wood" is required to classified

under Sl. No.187 of the Notification No. FD 197 CSL 2005(6) Dated 30.4.2005 on the ground that explanation (3) to the Notification

contemplates such classification is not correct. Entry 187 of the Notification and Explanation (2) and (3) reads as follow:

SI. NO.

HEADING AND

SUB-HEADING NO.

DESCRIPTION

(1)

(2)

(3)

187

4415.10.00

(3) Packing cases, boxes, crates, drums and

similar packings of wood*’; Cable drums of wood

*by Notification No. FD316 CSL 2005(II) 5.8.2005

Explanations. - (1) XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

(2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description

is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985 then only those commodities

described as aforesaid will be covered by the description in the Central Excise Tariff will not be covered by the scope of this notification.

(3) Subject to Explanation 2, for the purpose of any entry contained in this notification, where the description against any heading

or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the

commodities covered for the purposes of the said tariff under that heading or sub- heading will be covered by the scope of this

notification.

As per explanation (2) of the Notification, if any commodity is described against any heading or, as the case may be, and if the

description in the notification is different from the corresponding description in the Central Excise Tariff Act, 1985, then only those

commodities described in the notification comes under the scope of this notification. Thus, Packing cases, boxes, crates,

drums and similar packings of wood; Cable-drums of wood described in the Notification are required to be considered for the

purpose of this Notification and not the goods "Pallets, box pallets and other load boards of wood: pallet collars of wood" which

are not specified in the notification .. The word 'aforesaid' in the Notification refers to the entries relating to the goods specified in the

Notification even though those goods are not specified in the corresponding entry in the in the Central Excise Tariff Act, 1985 and shall

be reckoned for the purpose of Notification. As "Pallets, box pallets and other load boards of wood: pallet collars of wood" are

notified in Sl. No. 187 of the Notification, these goods cannot be considered for the purpose of that serial number of the Notification.

6. Contention of the applicant that, Explanation (3) to the notification contemplates when the description of goods under any entry

of the Notification fully matches with the corresponding description under heading or sub-heading in the Central Excise Tariff Act, then

all the commodities covered under the said Tariff heading or sub-heading will be covered by the Notification is correct only to the extent

of matching of goods since explanation(3) has no independent standing of its own but is subject to explanation(2) of the Notification. For

the purpose of this notification explanation (3) is required to be understood always in consonance with explanation (2) of the Notification.

Goods description in the Notification with reference to the entry in the Notification is the first consideration for the reduced rate of tax and

even if those goods mentioned in the notification are not described in the relevant HSN code of Central Excise Tariff Act, 1985, qualify

for reduced rate of tax. After considering these goods for the purpose of the entry in the Notification as per the Explanation(2), then the

goods described in the HSN code of the Central Excise Tariff Act, 1985 are required to be considered where the description against any

heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the

commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this

notification. Thus, the goods description as per explanation (2) are to be reckoned first and then the explanation (3) operates. Thus, if

all the goods that are mentioned in the HSN code of the Central Excise Tariff Act, 1985 are not notified, then those goods do

not qualify for the reduced rate of tax unless they are notified as it is in the notification. Thus, the contention of the applicant that,

explanation (3) contemplates inclusion of "Pallets, box pallets and other load boards of wood: pallet collars of wood" under the

ambit of notification is not correct as these goods not included in the notification. Hon'ble Supreme Court of India in the case of

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2253

Collector of Central Excise, Bombay-l & Another Vs. M/s. Parle Exports (P) Ltd., [1989] 1 SCC 345 it is held that "While interpreting

an exemption clause, liberal interpretation should be imparted to the language thereof, provided no violence is done to the language

employed The applicant cannot plead for interpretation of entry in the Notification to bring into its ambit the goods which are not notified

for concessional rate of tax.

7. The contention of the applicant that the goods shall be classified under 'similar packings of wood' is also examined and found

to be not acceptable. In column (3) against Sl. No. 187 against sub-heading 4415.10.00 the description of goods is as follow:

(3) Packing cases, boxes, crates, drums and similar packings of wood; Cable-drums of wood

In the above, description 'similar packing of wood' refers to packing cases, boxes crates and drums but not refers to "Pallets,

box pallets and other load boards of wood: pallet collars of wood". This is evident if the entry 4415 10 00 and entry 4415 20 00 of

Central Excise Tariff Act, 1985 are compared. Entries are as follow:

TARIFF ITEM

DESCRIPTION OF GOODS

4415 10 00

Packing cases, boxes, crates, drums and similar packings of wood; Cable-drums of wood

441520 00

Pallets, box pallets and other boards; pallet collars

Thus, the description of goods as mentioned in the HSN code 4414 10 00 does not take in it ambit goods described under 4415

20 00. Hon'ble Supreme Court of India in the case of Pole Star Electronics (Private) Limited Vs. Additional Commissioner of Sales

Tax (1978) 41 STC 409 (SC) has ruled that it is not permissible to the court to speculate to what the legislature must have intended and

then to twist or bend the language of the statute to make it accord with the presumed intention of the legislature. Apex Court in the case

of Nasiruddin and Others. Vs. Sita Ram Agarwal [AIR 2003 SC 1543] has held that it cannot enlarge the scope of legislation or

intention when the language of provision is plain and unambiguous. It cannot add or subtract words to a statute or read something into it

which is not there. It cannot re-write or recast legislation." (Emphasis supplied). Thus, by interpreting the explanation (3) which is subject

to explanation (2), the applicant cannot plead to include the goods described in HSN Code 4415 20 00 to bring under the ambit of 4414

10 00. Therefore, the contention of the applicant in this regard cannot be accepted.

8. Reliance placed by the applicant on the judgement of Kamataka Appellate Tribunal in the case Tirupati Chemical vs. State of

Karnataka in STA No. 1832 to 1843/2011 is also examined and is not applicable to the facts of the case, since the facts of that case

related to the commodities described against any heading or sub-heading as the case may be. Judgement of the Hon'ble High Court of

Gujarat in the case of State of Gujarat Vs Kishore Timber 83STC370 (1991) is also examined. This judgment was rendered with

reference to the notification issued under the Gujarat Sales Tax Act, 1969 notifying 'wooden frames'. As 'wooden frames' were notified,

the Hon'ble High Court ruled that, 'wooden pallets' are 'wooden frames' within the meaning of that entry. This judgment cannot be

extended to the facts of this case for the reason that, goods notified in the Notification No. FD 197 CSL 2005(6) Dated 30.4.2005 are

with reference to the entries in Central Excise Tariff Act, 1985 and the explanations to the Notification. Goods mentioned against HSN

codes read with the explanations to the notification determines the goods for the purpose of this notification as discussed above.

'Wooden Frames' falls under HSN Code 4414 00 00, 4418 20 of Central Excise Tariff Act, 1985 not under HSN Code 4414 15 00 which

is the entry in Sl. No. 187 of the Notification. Thus, reliance placed by the applicant is not relevant to the facts of the case. Further,

reference made by the applicant to the clarification No. CLR.CR.68/2014-15 Dated 21.10.2014 while clarifying the rate of tax on 'wooden

pallet' is also examined. This clarification is issued with reference to 'pallets' which were not notified under any notification and hence it

was clarified that the rate of tax at 14.5% for those goods. Thus, the applicant cannot construe that the clarification issued in that case

cannot be applied to the facts of the case. "Pallets, box pallets and other load boards of wood: pallet collars of wood" for which

clarification is sought are not notified in the said Notification for reduced rate of tax, they are taxable at 12.5% from 1.4.2005 to

31.3.2010 and at 13.5% from 1.4.2010 to 31.3.2011 and at 14% w.e.f.1.4.2011 to 31.7.2012 and at 14.5% w.e.f 1.8.2012 to 31.3.2015

and are taxable at 5.5% w.e.f. 1.4.2015 as per Notification No. FD 40 CSL 2015(V) Dated 31.3.2015.

9. Hence, the following clarification is issued.

CLARIFICATION NO.CLR.CR.24/15-16 DATED 08.02.2016

It is clarified that, "Pallets, box pallets and other load boards of wood: pallet collars of wood" are taxable at 12.5% from

1.4.2005 to 31.3.2010 and at 13.5% from 1.4.2010 to 31.3.2011 and at 14% w.e.f.1.4.2011 to 31.7.2012 and at 14.5% w.e.f 1.8.2012 to

31.3.2015 and are taxable at 5.5% w.e.f. 1.4.2015 as per Notification No.FD 40 CSL 2015(V) Dated 31.3.2015.

P.R.422

S.C. 25

RITVIK PANDEY

Commissioner of Commercial Taxes

(Karnataka), Bengaluru.

2254

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, dÄ¯ÉÊ 7, 2016

¨sÁUÀ 3

IN THE COURT OF 8^TH ADDITIONAL CHIEF METROPOLITAN MAGISTRATE, BENGALURU CITY.

NOTIFICATION

NO. (MISC 4451)16, DATED : 25-4-2016

It is hereby notified for the information of the public that the unclaimed vehicles mentioned under are in the custody of the

Thyagaraja Nagara Police, Bengaluru City, as unclaimed shall be confiscated to the Government, and disposed of according to law of

not claimed by the owner with proof of ownership within one month from the date of the publication of notification.

ANNEXURE -1

SL.

NO.

VEHICLE NO

VEHICLE NAME

PF NO.

CHASSIS NO

ENGINE NO.

COLOUR

KA-05-E-3253

KINETIC ZX HONDA

11/2016

TAMPER

BLACK

MH-11-P-5371

TVS SAMURAI

11/2016

TAMPER

BLUE

KA-04-Q-7989

TVS SUZUKI

11/2016

7603F619235

7603M663708

BLACK &

BLUE

TN-63-U-2154

ACTIVA

11/2016

TAMPER

BLACK

KA-05-ET-1438

HONDA

11/2016

ME4JF085H48522141

JF08E0536616

BLUE

TAMPER

HONDA SPLENDER

11/2016

07C16C10395

07C15M13365

BLACK

KA-01-ET-7205

HONDA UNICORN

42/2012

TAMPER

RED

KA-05-AB-5745

AUTO RIKSHAW

11/2016

MD2AAAAZZRWM94898

AAMBRM42234

BLACK

8^TH ADDL. CHIEF METROPOLITAN MAGISTRATE

P.R. 387

BENGALURU CITY

IN THE COURT OF METROPOLITAN MAGISTRATE, TRAFFIC COURT 5, BENGALURU CITY

It is hereby notified to the public that the CHICKPET TRAFFIC POLICE STATION, Bengaluru city have seized the following

unclaimed vehicles and such vehicles are laying in the police station as unclaimed so far. Hence owners of vehicles may put their claim

one month the date of this Publication.

Bengaluru City.

Dated : 17-05-2016

Metropolitan Magistrate,

Traffic Court-5, Bengaluru City.

List of the sezied vehicles are lying in CHICKPET TRAFFIC POLICE STATION which have been sezied with PF No.

Sl. No.

Misl No

PF No

Vehicle No

Vehicle Type

Chassis No

Engine No

02/15

04/15

KA02V5083

SCOOTER

06CBCM37509

35EBCM61865

02/15

04/15

KA04Q9805

SCOOTER

06F96E11653

35M96ES54332

02/15

04/15

KA02R9710

SCOOTER

06F96C69945

35M96C03018

02/15

04/15

KA04W5688

SCOOTER

06EGFF55339

COPDFF55109

02/15

04/15

KA03J1833

SCOOTER

06M94G77352

06DD134147

02/15

04/15

KA04V3602

MOTORCYCLE

7810F142166

7810M189619

02/15

04/15

KA04H5123

MOTORCYCLE

ILI280909

02/15

04/15

KA04V1996

MOTORCYCLE

7808F102780

7808M150136

02/15

04/15

KA22S5589

MOTORCYCLE

BMMBJE25095

BFFBJE1169142

02/15

04/15

KA05EZ3563

MOTORCYCLE

F4A61169142

MD625DF4261A39019

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, dÄ¯ÉÊ 7, 2016

2255

Sl. No.

Misl No

PF No

Vehicle No

Vehicle Type

Chassis No

Engine No

03/15

05/15

KA03-7436

AUTORIKSHWA

24F96A71983

24M96A72760

03/15

05/15

KA02A7671

AUTORIKSHWA

24F94H75023

24F94H75623

03/15

05/15

MH03R6924

AUTORIKSHWA

AEMBJK94288

24FBJK76016

04/15

06/15

KA02B8759

AUTORIKSHWA

AMFBJM00086

AAMBJM31598

04/15

06/15

KA05A8037

AUTORIKSHWA

24FBFH83364

AEMBFH64521

P.R. 467

Metropolitan Magistrate,

Traffic Court-5, Bengaluru City.

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