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of <h1>Revision Dismissed: Toffee Classified Under Entry No. 137 for Consistent Tax Treatment, Affirms Uniformity Principle.</h1> <h3>Commissioner Commercial Tax U.P Lucknow Versus M/s I.T.C. Limited</h3> Commissioner Commercial Tax U.P Lucknow Versus M/s I.T.C. Limited - [2023] 116 G S.T.R. 213 (All) Issues:1. Interpretation of tax classification under the U.P. Value Added Tax Act, 2008 for the commodity 'toffee'.2. Consistency in tax treatment for similar commodities to avoid arbitrariness in the tax regime.Analysis:1. The High Court considered a revision filed against the Commercial Tax Tribunal's order classifying 'toffee' under Entry No. 137 Schedule II Part A of the U.P. Value Added Tax Act, 2008 for A.Y. 2011-12. The main question of law was whether the Tribunal was justified in taxing toffee and candy under schedule-V or under the category of sweetmeat and sugar product as per schedule-IIA at serial no. 137. The Tribunal's decision was based on the sugar content and manufacturing process of the products. However, the High Court emphasized that in the tax regime, the same commodity must be taxed at a consistent rate to avoid uncertainty and arbitrariness.2. The Court highlighted the importance of maintaining consistency in tax treatment for similar commodities to prevent arbitrary distinctions. It noted a separate order where a revision by the revenue against another manufacturer and distributor of similar commodities had been dismissed due to the revenue's stand and lack of new evidence. The Court, based on the same reasoning, dismissed the present revision as well. This decision aimed to uphold fairness and avoid introducing uncertainty in the tax regime by treating similar commodities differently for tax purposes.
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