{"id":13416,"date":"2008-06-11T00:00:00","date_gmt":"2008-06-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-thomson-paper-products-vs-the-commissioner-on-11-june-2008"},"modified":"2015-12-17T10:39:41","modified_gmt":"2015-12-17T05:09:41","slug":"ms-thomson-paper-products-vs-the-commissioner-on-11-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-thomson-paper-products-vs-the-commissioner-on-11-june-2008","title":{"rendered":"M\/S.Thomson Paper Products vs The Commissioner on 11 June, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Thomson Paper Products vs The Commissioner on 11 June, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOT.Appeal.No. 1 of 2006()\n\n\n1. M\/S.THOMSON PAPER PRODUCTS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER, COMMERCIAL TAXES,\n                       ...       Respondent\n\n2. COMMERCIAL TAX OFFICER,\n\n                For Petitioner  :SRI.K.I.MAYANKUTTY MATHER\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :11\/06\/2008\n\n O R D E R\n                                                                C.R.\n        C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ.\n                       -------------------------\n                       O.T.A. No.1 of 2006,\n            WP(C) Nos.36213 of 2007 & 415 of 2008\n                   ---------------------------------\n              Dated, this the 11th day of June, 2008\n\n                           J U D G M E N T\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n
       The only issue arising in all the three cases filed by the same<\/p>\n
assessee pertains to the tax liability on assessee’s product, ‘white<\/p>\n
oats’, under the Kerala Value Added Tax Act, 2003. On application<\/p>\n
filed under Section 94 of the Act, the Commissioner of Commercial<\/p>\n
Taxes, vide Annexure-A order produced in O.T.A.No.1\/2006,<\/p>\n
clarified that ‘white oats’ falls under the residual entry taxable at<\/p>\n
12.5%. While petitioner is challenging the clarification in the O.T.A,<\/p>\n
in the connected two cases, challenge is against assessments at the<\/p>\n
higher rate of tax at 12.5%.\n<\/p>\n
       2.   We have heard learned counsel appearing for the<\/p>\n
assessee and learned Government Pleader appearing for the<\/p>\n
respondent.\n<\/p>\n
       3.   The first question to be considered is whether ‘white<\/p>\n
oats’ sold by the assessee under the name “Shantis” is exempted<\/p>\n
from tax under Original Entry 9 renumbered as 12 of the 1st<\/p>\n
schedule to the Act and if not, the appropriate rate applicable to the<\/p>\n
O.T.A.No.1\/06, WP(C) Nos.36213\/07 & 415\/08
\n                                     -2-<\/span><\/p>\n
product under the other schedules to the Act.            Learned counsel<\/p>\n
appearing for the assesee has referred to the word used ‘Oats’ in<\/p>\n
Entry 12(3) of the 1st schedule (previously item 9(3) of the same<\/p>\n
schedule) and contended that ‘Oats’ in all forms are exempted from<\/p>\n
tax. In order to appreciate the contention, we have to refer to the<\/p>\n
relevant entry, which is extracted hereunder.<\/p>\n
      “12. Coarse grains other than rice and wheat<\/p>\n
            (1)   Rye<\/p>\n
            (2)   Barley<\/p>\n
            (3)   Oats<\/p>\n
            (4)   Maize (Corn)<\/p>\n
            (5)   Grain Sorghum<\/p>\n
            (6)   Buckwheat<\/p>\n
            (7)   Millet including Jawar, Bajra, Ragi.<\/p>\n
            (8)   Canary seed<\/p>\n
            (9)   Paddy and Paddy Chaff<\/p>\n
            (10) Other cereals”\n<\/p><\/blockquote>\n
The question to be considered is whether ‘white oats’ marketed by<\/p>\n
the assessee under the name “Shantis” can be treated as ‘Oats’ as<\/p>\n
referred in the above entry. We have seen the product produced in<\/p>\n
the Court, which is prepared oats flakes sold in a sealed container<\/p>\n
made of plastic or poly carbonate. It is noticed from the product<\/p>\n
description that no additives are used by the assessee in the<\/p>\n
preparation and the product is 100% oats.             It is stated in the<\/p>\n
O.T.A.No.1\/06, WP(C) Nos.36213\/07 & 415\/08
\n                                     -3-<\/span><\/p>\n
attached label that the item can be consumed after cooking in milk<\/p>\n
or water for 5 minutes. It is obvious from the nature of the product<\/p>\n
and the product description that it is not ‘Oats’ grain pure and<\/p>\n
simple, but is a preparation made of it.        It may probably be<\/p>\n
comparable to rice flakes made from rice or corn flakes made from<\/p>\n
corn. Entry heading of Item 12 of 1st schedule makes it clear that<\/p>\n
the items intended to be covered under the group heading are<\/p>\n
‘coarse grains’. The assessee’s product is not ‘coarse grain’ but a<\/p>\n
refined product made out of coarse grain ‘oats’. Moreover, items 1<\/p>\n
to 9 arrayed under Entry 12 of 1st schedule are not any product of<\/p>\n
the grain named therein, but are grains of various types in the pure<\/p>\n
and simple form. We, therefore, reject assessee’s claim that the<\/p>\n
product is exempted from tax under item 12(3) of the 1st schedule<\/p>\n
to the Act.\n<\/p>\n
      4.    The next question to be considered is whether the item<\/p>\n
falls under any entry of any of the other schedules to the Act to<\/p>\n
justify the clarification and assessment under the residual entry at<\/p>\n
12.5%.     Learned counsel for the assessee has referred to items<\/p>\n
contained in Entries 48 & 49 of the 3rd schedule to the Act, which<\/p>\n
provide for levy of tax on various forms of grains and food products.<\/p>\n
For easy reference, we extract hereunder Entries 48 & 49 of the 3rd<\/p>\n
O.T.A.No.1\/06, WP(C) Nos.36213\/07 & 415\/08
\n                                     -4-<\/span><\/p>\n
schedule to the Act.\n<\/p>\n
      “48. Flour, Atta, Maida, Suji, Besan and dough<\/p>\n
             (1)  Wheat or meslin flour<\/p>\n
             (2)  Rye flour<\/p>\n
             (3)  Maize (corn) flour<\/p>\n
             (4)  Rice flour (puttu podi and the like)<\/p>\n
             (5)  Other cereal flour<\/p>\n
             (6)  Flour, meal and powder of the dried leguminous<\/p>\n
                  vegetables<\/p>\n
             (7)  Wet mix.\n<\/p><\/blockquote>\n
      49.   Food products like pickles, corn flakes, savouries, sweets<\/p>\n
      made of groundnuts, gingelly, other than those sold under brand<\/p>\n
      name registered under the Trade Marks Act, 1999.<\/p>\n<\/blockquote>\n
            (1)   Pickles<\/p>\n
            (2)   Savories like chips, popcorn, murukku, achappam,<\/p>\n
                  pakoda, mixture, chikky items, kuzhalappam and<\/p>\n
                  similar preparations.<\/p>\n
            (3)   Corn flakes<\/p>\n
            (4)   Sweets made of groundnuts or gingily.”<\/p>\n<\/blockquote>\n
Obviously ‘oats’ is not an item covered by Entry 48. However, it is<\/p>\n
a food product like corn flakes, which is covered by Entry 49. Even<\/p>\n
though learned Government Pleader pointed out that only four<\/p>\n
items are covered by Entry 49, which does not prescribe ‘oats’<\/p>\n
specifically, we find item (2) of Entry 49 refers to similar<\/p>\n
preparations. Since Entry 49 provides for food products, we are of<\/p>\n
the view that food products other than those mentioned elsewhere<\/p>\n
O.T.A.No.1\/06, WP(C) Nos.36213\/07 & 415\/08
\n                                     -5-<\/span><\/p>\n
will come under ‘similar preparations’ referred to in Entry 49(2) of<\/p>\n
the 3rd schedule. We, therefore, hold that ‘white oats’ other than<\/p>\n
those sold under brand name registered under the Trade Marks Act<\/p>\n
1999, will be taxable at 4% under Entry 49(2) of the 3rd schedule to<\/p>\n
the KVAT Act. It is for the Assessing Officer to examine whether<\/p>\n
the appellant has obtained a trade mark registration for the product<\/p>\n
and if not to assess the product at 4%.           In view of the above<\/p>\n
findings, we allow O.T.A.No.1\/2006 in part by holding that ‘white<\/p>\n
oats’ is taxable under Entry 49(2) of the 3rd schedule @ 4%, if the<\/p>\n
assessee does not have a registered brand name under the Trade<\/p>\n
Marks Act, 1999. In view of the above, we direct the Assessing<\/p>\n
Officer to revise the assessments made up to date at 4% but forfeit<\/p>\n
excess collection of tax after date of clarification.<\/p>\n
      The O.T.A and the writ petitions are allowed to the extent<\/p>\n
indicated above.\n<\/p>\n<\/p>\n
                         (C.N.RAMACHANDRAN NAIR, JUDGE)<\/p>\n
                               (V.K.MOHANAN, JUDGE)
\njg<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Thomson Paper Products vs The Commissioner on 11 June, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM OT.Appeal.No. 1 of 2006() 1. M\/S.THOMSON PAPER PRODUCTS, … Petitioner Vs 1. THE COMMISSIONER, COMMERCIAL TAXES, … Respondent 2. COMMERCIAL TAX OFFICER, For Petitioner :SRI.K.I.MAYANKUTTY MATHER For Respondent :GOVERNMENT PLEADER The Hon’ble MR. Justice […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-13416","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Thomson Paper Products vs The Commissioner on 11 June, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-thomson-paper-products-vs-the-commissioner-on-11-june-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Thomson Paper Products vs The Commissioner on 11 June, 2008 - 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