2011 (12) TMI 486

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....ions is identical, the matter is being decided by this Court by a common judgment and order treating the Commercial Tax Revision no.830 of 2010 as the leading case. The present revision has been filed by the assessee challenging the order dated July 21, 2010 passed by the Tribunal, Kanpur, by which the Tribunal has confirmed the classification of toffees, candies and lollypops to an unclassifie....

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....ent all other materials such as essence and colours. The learned counsel for the revisionist states that his products in fact contains more than 90 per cent sugar. He contends that he has produced before the assessing authority even chemical analysis report to establish this but the same has been ignored. He argues that the circulars are binding on the Commissioner under which the percentage of....