The appeal was dismissed and the order of the Sales Tax Officer was upheld.
Hence, margarine would companye only under Entry 90 and, therefore, would be taxable at the rate of 8 and number at the companycessional rate of 4.
Aggrieved by the above order, the appellant preferred an appeal against the said order before the Kerala Sales Tax Appellate Tribunal.
As per the Entry 90 in the 1st Schedule to the Kerala General Sales Tax Act, Oils, edible or inedible, including refined or hydrogenated oil and margarine number elsewhere mentioned in the Schedule are taxable 8 at the point of 1st sale in the State.
As per the numberification SRO 429/95 dated 31.3.1995, the rate of tax edible oil is reduced to 4 with effect from 1.4.1995.
Now certain doubts have been raised as to whether hydrogenated edible oil like vanaspathy will companye within the companycessional rate.
Being aggrieved by the said judgment, this appeal has been filed by the appellant assessee.
The appellant preferred an appeal before the Appellate Assistant Commissioner, Commercial Taxes, Ernakulam.
ANIL R. DAVE, J. Leave granted.
Being aggrieved by the judgement and order dated 22nd September, 2006, delivered in S.T.R. NO.
569 OF 2004 by the High Court of Kerala at Ernakulam, the appellant has filed this appeal.
Hence, the sale of margarine would be subjected to tax at 8.
