JUDGMENT

Whether Industrial Margarine popularly known as Bakery Margarine is liable to attract only a lesser rate of tax at 4% as an 'Edible oil' given under entry 38 (19)(d) of the III Schedule of the KVAT Act, notwithstanding inclusion of 'Margarine' under entry 64 of SRO 82/2006 stipulating higher rate of 12.5%, is the disputed question involved herein.

2. Though the position of law was made clear by a Division Bench of this Court, as per the decision reported in (2011) 37 VST 594 (Ker.) SSD Oil Mills Company Ltd. vs. State of Kerala, referring to the relevant provisions under the KVAT Act and the HSN Code (Harmonious System of Nomenclature) under the Customs Tariff Act , holding it in favour of Revenue, the proposition mooted by the petitioners is that the said decision is no more a good law, in view of the ruling rendered by the Apex Court, in Aluva Sugar Agency vs. State o f Kerala (2011 ) 45 VST 1 (SC)(under the KGST Act and with reference to the relevant notification) holding that Margarine is liable to be assessed with the concessional rate of tax at 4%, treating it as an edible oil (having given the benefit of a lesser rate to 'edible oils', as per the relevant notification