2023 (5) TMI 1250 - SCH - VAT and Sales Tax

Classification of goods - toffee - to be covered under Entry No. 137 Schedule II Part A of the U.P. Value Added Tax Act, 2008 or not - it was held by High Court that 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, it cannot be permitted to take a different view as that may introduce uncertainty and arbitrariness in tax regime, which is never permissible. HELD THAT - There are no reason to interfere with the impugned order - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petitions and declined to interfere with the judgments and orders passed by the High Court. Delay was condoned, and all pending applications were disposed of.