2023 (9) TMI 639 - SCH - VAT and Sales Tax

Classification of goods - toffee - to be covered under the Entry No. 137 Schedule II Part A and liable to tax @ 4% as against the claim of the revenue that the said commodity was taxable as an unclassified commodity @ 12.5%? - HELD THAT - The SLP is dismissed.

Summary

The Supreme Court in Citation 2023 (9) TMI 639 - SC Order, with Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar, dismissed a special leave petition citing a previous order in a related case (Special Leave Petition (C) Diary No. 11013 of 2023). The delay was condoned. The petitioner was represented by Mr. Bhakti Vardhan Singh and Mr. Ankit Khatri, while the respondent was represented by Mr. Kavin Gulati, Mr. Nishant Mishra, Mr. Harpreet Singh Ajmani, and Mr. Priyam Bhatnagar.