8.  PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES

                          THIRUVANANTHAPURAM

Present:  Sri.Paul Antony.IAS

Sub:- KVAT Act 2003- Clarification under Section 94- rate of tax on raw coconuts- orders issued- Reg:

        Ref:-  1. Application filed by Rockey.C.Neroth, Dated.04.07.05.

           2.Lr.from the applicant dt. 18.10.05 in response to posting notice No.VC1.37814/05 Dt.09.09.05.

                ORDER No.C3.37814/05/TX Dt. 15.12.05

          Mr.Rockey C.Neroth, Jew Town, Kochi has preferred an application under section 94 of KVAT Act, 2003 requesting clarification on rate of tax of raw coconuts. As per the second reference the applicant has informed that they do not want the opportunity of personal hearing and hence the following orders issued.

        As per sub-entry 9 of entry No. 94 of Third Schedule to KVAT Act, 2003 as amended by the KVAT (Amendment) Act, 2005. Coconut with HSN Code 0801.19.20 is taxable @ 4 %.

        The point raised by the applicant is clarified as above.

                                                                Sd/

                                                        Commissioner