2022 (8) TMI 1610

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....r the Opposite Party :- C.S.C. ORDER HON'BLE SAUMITRA DAYAL SINGH, J. 1. Heard Sri Prakhar Shukla, learned counsel holding brief of Sri Atul Gupta, learned counsel for the assessee and learned Standing Counsel for the revenue. 2. Present revision has been filed against the order of the Commercial Tax Tribunal, Ghaziabad dated 26.02.2022 in Second Appeal No. 385 of 2016 for the....

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....ed. Delay condoned. 5. On merits, it is noted, the controversy raised in the present revision had earlier reached this Court by means of a batch of revisions filed at the instance of the present assessee. Thus, Sales/Trade Tax Revision No. 617 of 2012 along with the connected matters was decided vide judgment dated 02.07.2018. In those revisions, the following questions were pressed : ....

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....any infirmity in the impugned orders of the Tribunal. The Tribunal has correctly held that the commodity "Sharbat "Rooh Afza" is an unclassified item falling under Schedule-V of the Act and liable to tax @ 12.5%. It is neither fruit juice nor fruit drink nor processed fruit. In common parlance it is known as Sharbat. Since the commodity "Sharbat Rooh Afza" does not fall under any Entry in Schedule....