* IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 24.03.2014
Pronounced on: 28.03.2014
+ ST. APPL. 5/2014
M/S. KBB NUTS PVT. LTD. .....Appellant Through: Sh. Rajesh Jain with Sh. P.C. Aggarwal and Sh. Virag Tiwari, Advocates.
Versus
COMMISSIONER OF VALUE ADDED TAX
.....Respondent
Through: Sh. Raj. K. Batra, Advocate.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE R.V. EASWAR
MR. JUSTICE S. RAVINDRA BHAT
%
1. This is an appeal against the order of the learned Member of the Appellate Tribunal, VAT Delhi dated 27.1.2014. The question of law for determination is whether Roasted Dry Fruits come under entry No.81 of Schedule III of DVAT Act, 2004.
2. The appellant is a registered dealer which trades in various commodities. It contended that roasted dry fruits sold by it had to be classified under entry No.81 of Schedule III of Delhi Value Added Tax Act 2004 ("DVAT") and preferred an application for such determination under Section 84. The revenue took the position that there is no separate or independent entry for dry fruits in the Act but it has been included as an illustration of kirana items, which were day-
ST. APPL. 5/2014 Page 1 to-day necessity items sold by conventional retail stores, for kitchen use as food ingredients and household purposes. It was also further argued that like an