https://www.taxtmi.com/caselaws?id=309654 Toffee and candy were classified as sweetmeat and sugar products under Entry No. 137 of Schedule II Part A of the Uttar Pradesh Value Added Tax Act, 2008, because the Tribunal had examined the product's sugar content and manufacturing process and found it to be toffee. The court held that similarly placed commodities cannot be subjected to different tax treatment for different dealers, as that would create uncertainty and arbitrariness in the tax regime. In the absence of material showing a different view was warranted, the classification was sustained and the tax revision was dismissed. 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 Toffee and candy were classified as sweetmeat and sugar products under Entry No. 137 of Schedule II Part A of the Uttar Pradesh Value Added Tax Act, 2008, because the Tribunal had examined the product's sugar content and manufacturing process and found it to be toffee. The court held that similarly placed commodities cannot be subjected to different tax treatment for different dealers, as that would create uncertainty and arbitrariness in the tax regime. In the absence of material showing a different view was warranted, the classification was sustained and the tax revision was dismissed. Case-Laws VAT and Sales Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309654