2011 (12) TMI 486

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..... Commercial Tax Revision no.830 of 2010 as the leading case. The present revision has been filed by the assessee challenging the order dated July 21, 2010 passed by the Tribunal, Kanpur, by which the Tribunal has confirmed the classification of toffees, candies and lollypops to an unclassified item liable to tax at 12.5 per cent and has not accepted the claim of the applicant, who claims that th .....

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..... at his products in fact contains more than 90 per cent sugar. He contends that he has produced before the assessing authority even chemical analysis report to establish this but the same has been ignored. He argues that the circulars are binding on the Commissioner under which the percentage of sugar to be contained in a sugar product has been clearly spelled out. His contention is that he has bee .....

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..... ical analysis may be carried out within the next two months from the date a certified copy of this order is being placed before the authority concerned. A copy of this order may be placed before the authority within a period of one week from today. The assessing authority may pass fresh orders thereafter in accordance with law within a period of next three months. In view of the directions give .....

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