2022 (8) TMI 100

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....mar Pandey Counsel for Opposite Party :- Rohan Gupta ORDER Hon'ble Saumitra Dayal Singh, J. 1. Heard Shri A.C. Tripathi, learned Standing Counsel for the revenue and Shri Rohan Gupta, learned counsel for the assessee. 2. Present revision (carrying a delay of 20 days) has been filed against the order dated 29.06.2016 passed by Commercial Tax Tribunal, Saharanpur Bench, Saharanpur....

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.... and sold by the assessee and the manufacturing process to reach the conclusion that the products were toffee manufactured by the assessee, in no situation, in the field of tax regime and laws, two persons can be treated differently for the purposes of rate of tax. One commodity has to be charged to tax at one rate. The revenue having chosen to tax the same or similar commodity at the lesser rate ....