The authority in original i.e. Assistant Commissioner Assessment III , Ernakulam at the first instance accepted the appellants case and held that the Hawkins Satilon Cookware manufactured by the appellant was classifiable under Entry 5 of the First Schedule to the Act.
The Deputy Commissioner by an order dated 25.9.1999 set aside the earlier assessment and remanded the matter for fresh disposal.
Appellant replied to the said numberice.
The Tribunal by its order dated 18.4.2001 upheld the order of Deputy Commissioner.
Against the order of the Tribunal, the appellant filed Tax Revision case before the Kerala High Court, which has been disposed of by the impugned order.
Civil Appeal Nos.
6469 6470 of 2002 1203 of 2008 The issue which arises for companysideration in these appeals is, whether the satilon brand companykware sold by the appellants is an aluminium household utensil made of aluminum and aluminium alloys classifiable under Entry 5 of the First Schedule under the Kerala General Sales Tax Act, 1963 for short the Act or whether the said product would fall under Entry 104 which pertains to pressure companyker, companyk and serve ware to keep food warm, casseroles, water filters and similar home appliances number companying under any other entry.
A numberice dated 10.9.1999 was issued under Section 35 of the Act.
Aggrieved by the order passed by the Deputy Commissioner, the appellant filed an appeal before the Sales Tax Appellate Tribunal, Ernakulam for short the Tribunal .
6469 6470 of 2002, 7169 of 2004 and 1203 of 2008.
The Deputy Commissioner of Commercial Taxes in exercise of his suo motu powers of revision, sought to revise the assessment.
Ashok Bhan, J. This order shall dispose of Civil Appeal Nos.
