2022 (7) TMI 1461

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....r Pandey For Opposite Party :- Rohan Gupta ORDER 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 40 days) has been filed against the order dated 21.07.2018 passed by Commercial Tax Tribunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 231 of 2017 for A.Y. 2011-1....

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....o 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 in case of other dealers whether manufacturer or trader, ....