O R D E R

S.V. Bhatti, J.

We have heard Mr K.N. Sreekumaran learned counsel for the revision petitioner and learned Government Pleader Smt.

M.M Jasmin.

2. The petitioner/dealer registered under Kerala Value Added Tax Act, 2003 (for short, ‘the Act’) challenges the order of the Tribunal dated 14.01.2020 in TA (VAT) No.105/2019 of the Kerala Value Added Tax Appellate Tribunal, Ernakulam. The revision petitioner raised the following questions of law:

“i) Whether the Appellate Tribunal is justified in law in dismissing the appeal on the ground that the food items like halva, mixture, laddu and jilebi sold by the petitioner would fall under Entry 11 of SRO 82/2006 notified under sec. 6(1)(d) of the KVAT Act in disregard of the definite and specific entry 8 of Schedule III of the KVAT Act which was inserted by the Kerala Finance Act

2014?

ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in not distinguishing the ratio of the decision of this Hon'ble Court in O.T. (Rev) 120/2014 in Hon'ble High Court of Kerala in M/s. Perfect Agencies Vs. State of Kerala where the residuary entry 66 of 82/06 specifically contained the disputed item mosquito