2023 (1) TMI 1439

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..... B. Sales Tax Revision / Reference No. 96/2018, 97/2018, 98/2018, 99/2018, 100/2018, 101/2018, 102/2018, 103/2018, 67/2021, 76/2021, 77/2021, 78/2021, 79/2021 - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE SAMEER JAIN For the Petitioner : Mr. Mr. Punit Singhvi, with Mr. Ayush Singh, Mr. Akshay Singh, Mr. Swapnil S. Sharma For the Respondent : Mr. Maneesh Sharma ORDER By way of....

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....tioner is justified and I am inclined to allow the same by holding that "Potato Chips" would fall in the category of entry 107 to be charged with tax @ 4%, and once rate of 4% has been held to be well reasoned and justified, which was claimed by the petitioner, then question of levy of interest does not arise, so also once the claim of the assessee is well reasoned and justified, question of impos....