The assessee manufactured various kinds of Mosquito repellent/destroyer products including ‘Good Knight Advance Fast Card’. It filed an application before the Commissioner seeking a clarification about the rate of tax applicable to the sales of ‘Good Knight Advance Fast Card’.
The Commissioner classified ‘Good Knight Advanced Fast Card’ under the residuary entry. The Tribunal confirmed order passed by the Commissioner.
The assessee filed instant appeal contending that Fast Card manufactured by it could not be classified under the residuary entry without establishing that by no conceivable process of reasoning same could be brought under Entry No. 20 Schedule II.
Whether what is excluded from Entry 20 is not all kinds of products used as Mosquito repellent/destroyer but only a particular kind of product mentioned, therein, viz. coils, mats and liquids – Held, yes
Whether, therefore, items that remained i.e. Fast Card/Mosquito Card/Spray etc., would fall within ambit of specified entry had to be determined in light of order passed in case of Knight Queen Industries v. State of U.P. 2006 145 STC 226 (All.) – Held, yes
Whether in view of aforesaid, impugned order was to be set aside and, matter was to be remanded back for disposal afresh – Held, yes
Citation: [2018] 93 taxmann.com 360 (Allahabad)