https://www.taxtmi.com/caselaws?id=309654 The HC dismissed the revision filed against the Commercial Tax Tribunal's order, affirming the classification of 'toffee' under Entry No. 137 Schedule II Part A of the U.P. Value Added Tax Act, 2008 for A.Y. 2011-12. The HC emphasized the necessity of consistent tax treatment for similar commodities to prevent arbitrariness, aligning with a previous decision where a similar revision was dismissed due to lack of new evidence. This decision reinforces the principle of uniformity in tax classification to ensure fairness and avoid uncertainty in the tax regime. en-us Tue, 26 Jul 2022 00:00:00 +0530 Wed, 19 Jun 2024 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309654 The HC dismissed the revision filed against the Commercial Tax Tribunal's order, affirming the classification of 'toffee' under Entry No. 137 Schedule II Part A of the U.P. Value Added Tax Act, 2008 for A.Y. 2011-12. The HC emphasized the necessity of consistent tax treatment for similar commodities to prevent arbitrariness, aligning with a previous decision where a similar revision was dismissed due to lack of new evidence. This decision reinforces the principle of uniformity in tax classification to ensure fairness and avoid uncertainty in the tax regime. Case-Laws VAT and Sales Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309654