M/S SREE DURGA DISTRIBUTORS versus STATE OF KARNATAKA

M/S SREE DURGA DISTRIBUTORS versus STATE OF KARNATAKA

On a true and correct interpretation of Entry 5 of First Schedule of Karnataka Value Added Tax Act, 2003, 'dog feed' and 'cat feed' are not covered for Nil rate of duty because they are not included in the exhaustive list of items specified after 'namely'.

Parties
Appellant: Sree Durga Distributors; Respondent: State of Karnataka
Jurisdiction
India
Judgment Date
30 April 2007
Procedural Posture
Civil Appeal / Final Supreme Court Decision
Outcome
Appeal dismissed
Legal Topics
Interpretation of Tax Statutes, Value Added Tax, Exemptions Under VAT
Tax Law Interpretation of Tax Statutes Value Added Tax Exemptions Under VAT

Case Brief

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Parties

Sree Durga Distributors

Appellant

State of Karnataka

Respondent

Procedural Posture

Civil Appeal / Final Supreme Court Decision

Legal Issues

  1. 1 Whether 'dog feed' and 'cat feed' are entitled to Nil rate of duty under Entry 5 of First Schedule of Karnataka Value Added Tax Act, 2003

Ratio Decidendi

On a true and correct interpretation of Entry 5 of First Schedule of Karnataka Value Added Tax Act, 2003, 'dog feed' and 'cat feed' are not covered for Nil rate of duty because they are not included in the exhaustive list of items specified after 'namely'.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs