The petitioner, a manufacturer of ‘All-in-one Diapers, Underpads and Sanitary Napkins’ has approached this Court by way of present writ petition, aggrieved by the Clarification Order dated 11.09.2014 passed by the Respondent Commissioner of Commercial Tax Department under Section 59(4) R/w Section 60(8) of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as ‘the Act’ for brevity), purportedly clarifying the rate of tax and overruling the previous decision by the Advance Ruling Authority (for short ‘the ARA’) on 30.03.2007 issued in favour of the petitioner holding these commodities as taxable at the concessional rate of 4.5% under Schedule III of the Act.

2. Learned Commissioner by the impugned Clarification Order dated 11.09.2014 reversing the decision of Advance Ruling Authority has held that the said items cannot fall under Entry 60 of the Schedule III of the Act, and therefore, these items would be taxable in the residuary entry at the rate of 14.5% of the Act. The petitioner therefore, filed this petition challenging the said order as well as the vires of