9911796707
TMI Blog2010 (7) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... is registered under the Uttarakhand Value Added Tax Act as well as the Central Sales Tax Act, 1956. The revisionist is in the business of trading in a product known as "whip topping". According to the revisionist, "whip topping" is primarily a vegetable oil which is mixed with sugar and water and emulsified in semi-solid form which is then used as an icing in bakery products, such as, cakes and pastries. The revisionist purchases this product known as "whip topping" from Delhi and consequently makes sale of this product in the territory of Uttarakhand. Prior to the imposition of the Uttarakhand Value Added Tax Act, the revisionist was paying four per cent tax on the sale of "whip topping". However, since the imposition of the Uttarakhand Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in another matter relating to Raj Agencies the tax of 12.5 per cent on the product known as "whip topping" has been held to be correct and, therefore, the Additional Commissioner, Commercial Tax, Uttarakhand, passed an order dated August 27, 2009 holding that the revisionist has to pay tax at the rate of 12.5 per cent. Aggrieved by the order dated August 27, 2009 passed by the Additional Commissioner, Commercial Tax, Uttarakhand, Dehradun the assessee/ revisionist preferred an appeal before the Commercial Tax Tribunal, Uttarakhand, Dehradun, on the same grounds that "whip topping" is manufactured from the basic products such as edible oil, water and emulsified agents and, therefore, it has to be taken as a product under the heading of " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct "whip topping" cannot be classified as a vegetable oil or any other item as contended by the revisionist, so as to put "whip topping" under the category of tax at the rate of four per cent. The learned counsel for the revisionist could not convince this court that the product "whipping top" can be placed anywhere in the Schedule in order to be taxed at the rate of four per cent. Admittedly, "whipping top" is not an item mentioned exclusively as such in the Schedule. Therefore, it being an unclassified item has to be charged tax at the rate of 12.5 per cent. Moreover, fiscal matter has to be strictly interpreted, if the Legislature of the State in its wisdom has decided that the "whip topping" has to be treated as unclassified item, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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