TaxTMI 
TaxTMI 
2022 (8) TMI 99
X X X X Extracts X X X X
X X X X Extracts X X X X
....ercial Tax Tribunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 201 of 2016 for A.Y. 2008-09 (U.P.) under the provisions of U.P. Value Added Tax Act, 2008 (hereinafter referred to as the Act) whereby the Tribunal has found that commodity 'toffee' sold by the assessee was covered under the Entry No. 137 Schedule II Part A. It has accordingly subjected it to tax @ 4% as against the claim of the revenue that the said commodity was taxable as an unclassified commodity @ 12.5%. 3. Having heard learned counsel for the parties and having perused the record, it transpires, the Tribunal has specifically found, the assessee had purchased 'toffee' from M/s Perfetti Van Melle India Pvt. Ltd., G.T. Road, Ghaziabad. Then, as to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing 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 sugar to be contained in a sugar product has been clearly spelled out. His contention is that he has been wrongfully denied of the benefit of Entry 137 and his product is not being classified as a sugar product and is being wrongly classified as an unclassified item. Learned Standing Counsel for the State does not deny the decision of the Commissioner nor does he deny the binding effect of such a decision made under Section 59 of the VAT Act. However, since the facts of the case are still in realm of dispute it would be in the best interest of justice....
X X X X Extracts X X X X
X X X X Extracts X X X X
....missioner, Commercial Tax, U.P. Lucknow Vs. M/S. United Traders, Kanpur). That revision was not entertained. Relevant to our discussion, the order dated 24.4.2017 refusing to entertain the revision, is quoted below: "Pursuant to an order passed by this Court in Revision No.830 of 2010, dated 8.12.2011, a chemical analysis of toffees, candies and lollipops were undertaken, in which out of 05 samples, 04 reported sugar content of 90%, whereas fifth one demonstrated sugar content at 54.20%. In respect of fifth sample, where sugar content was found at 54.20%, a prayer was made for fresh analysis by the assessee and was allowed. In the fresh analysis, fifth sample is also found to carry 90% sugar content. Tribunal acting thereupon has p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot required to re-appraise facts. Revision, accordingly, is consigned to records." 8. Then, in case of M/s Perfetti Van Melle India Pvt. Ltd. i.e. the manufacturer, a similar view was taken by Commercial Tax Tribunal, Ghaziabad, in Second Appeal No. 1674 of 2014, for A.Y. 2009-10 (U.P.), decided on 05.06.2017. Also, another issue was involved pertaining to classification of two products i.e. 'Chlormint with Herbasol' and 'Happydent White'. The revenue challenged the said order of the Tribunal by means of Sales/Trade Tax Revision No. 411 of 2017. Initially, it did not raise any challenge to the finding pertaining to taxability of 'toffees'. It confined the revision to classification of 'Chlormint with ....