https://www.taxtmi.com/caselaws?id=425861 Toffee and candy were treated as falling under Entry No. 137 of Schedule II Part A of the Uttar Pradesh Value Added Tax Act, 2008 because their classification depended on the commodity's nature, sugar content, and manufacturing process, all of which supported the finding that the goods were toffee. Consistent treatment of the same or similar commodity in the tax regime was also relevant; applying a different and harsher rate to another dealer without distinguishing material would be arbitrary and unsustainable. On that reasoning, the assessee's classification was upheld and the revenue's revision failed. en-us Tue, 26 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 20:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425861 Toffee and candy were treated as falling under Entry No. 137 of Schedule II Part A of the Uttar Pradesh Value Added Tax Act, 2008 because their classification depended on the commodity's nature, sugar content, and manufacturing process, all of which supported the finding that the goods were toffee. Consistent treatment of the same or similar commodity in the tax regime was also relevant; applying a different and harsher rate to another dealer without distinguishing material would be arbitrary and unsustainable. On that reasoning, the assessee's classification was upheld and the revenue's revision failed. Case-Laws VAT and Sales Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425861