2010 (7) TMI 887

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....s registered under the Uttarakhand Value Added Tax Act as well as the Central Sales Tax Act, 1956. The revisionist is in the business of trading in a product known as "whip topping". According to the revisionist, "whip topping" is primarily a vegetable oil which is mixed with sugar and water and emulsified in semi-solid form which is then used as an icing in bakery products, such as, cakes and pastries. The revisionist purchases this product known as "whip topping" from Delhi and consequently makes sale of this product in the territory of Uttarakhand. Prior to the imposition of the Uttarakhand Value Added Tax Act, the revisionist was paying four per cent tax on the sale of "whip topping". However, since the imposition of the Uttarakhand Val....

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....t in another matter relating to Raj Agencies the tax of 12.5 per cent on the product known as "whip topping" has been held to be correct and, therefore, the Additional Commissioner, Commercial Tax, Uttarakhand, passed an order dated August 27, 2009 holding that the revisionist has to pay tax at the rate of 12.5 per cent. Aggrieved by the order dated August 27, 2009 passed by the Additional Commissioner, Commercial Tax, Uttarakhand, Dehradun the assessee/ revisionist preferred an appeal before the Commercial Tax Tribunal, Uttarakhand, Dehradun, on the same grounds that "whip topping" is manufactured from the basic products such as edible oil, water and emulsified agents and, therefore, it has to be taken as a product under the heading of "e....