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Issues: Whether the commodity sold as toffee was classifiable under Entry No. 137 of Schedule II Part A of the U.P. Value Added Tax Act, 2008 as a sugar product taxable at 4%, or as an unclassified commodity taxable at 12.5%.
Analysis: The Tribunal had found, on the basis of the commodity's purchase source and the sugar-content determination already accepted in connected proceedings, that toffees manufactured by the same manufacturer with sugar content above 70% fell within Entry No. 137. The Court noted that the revenue had earlier accepted the Commissioner's decision under Section 59 of the U.P. Value Added Tax Act, 2008, and had also allowed the classification issue to attain finality in connected litigation. Since the assessee dealt with the same commodity from the same manufacturer and there was no material to justify a different rate, the Court held that the revenue could not adopt dual standards for trader and manufacturer. The commodity was not shown to differ from the product already held to be a sugar product.
Conclusion: The commodity was correctly classified under Entry No. 137 of Schedule II Part A of the U.P. Value Added Tax Act, 2008, and the revision failed.
Ratio Decidendi: Where the same commodity has already been accepted in connected proceedings as a sugar product on the basis of its sugar content, the revenue cannot take a contrary stand against a trader absent distinguishing facts or material.
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