common parlance Archive

Case Analysis Of “ADITYA SURGICAL CO. Vs. STATE OF KARNATAKA” [2018 (10) GSTL 284 (Kar.)]

Issue:    Classification under KVAT Act, 2003 Facts:  Petitioner was aggrieved by the order by Commissioner of Commercial Tax under Section 59(4) of KVAT, 2003 in which it was held that blood collection monitors, blood storage refrigerators, platelet agaitators with incubators, plasma expressers, plasma and cyrobath will come under the Residuary Entry under Section 4(1)(b)(iii) and …