C. N. RAMACHANDRAN NAIR :-

The question raised in the revision case is whether the Tribunal was justified in holding that "margarine" is an item falling under entry 64(8) (HSN No. 1517.10) taxable at 12.5 per cent under Notification S.R.O. No. 82 of 2006 issued by the Government under section 6(1)(d) of the Kerala Value Added Tax Act and not an item falling under entry 38(19)(d) of the Third Schedule to the KVAT Act, which provides for other edible oils, including vanaspati as claimed by the assessee.

We have heard counsel for the petitioner and the Government Pleader for the respondent. In the context of the entries in the Third Schedule to the KGST Act, we have vide our decision in State of Kerala v. Aluva Sugar Agency reported in [2007] 8 VST 726 (Ker) held that "margarine" cannot be treated as an item falling under the entry provided for edible oil when it is specifically covered by another entry along with hydrogenated oils and other items. However, since the petitioner has a case that entries contained in the Schedule and in the notification issued under the KVAT Act are different from those contained in the KGST Act, we proceed to decide the issue on the merits. Acco