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TMI Blog2022 (8) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Commercial Tax, under Section 59 of the Act, it was held any commodity having sugar content more than 70% would qualify as a sugar product under Entry No. 137 Schedule II Part A of the Act. An issue was involved pertaining to classification of two products i.e. 'Chlormint with Herbasol' and 'Happydent White'. The revenue challenged the said order of the Tribunal in THE COMMISSIONER COMMERCIAL TAX U.P. LUCKNOW VERSUS PERFATY WANMELE INDIA PVT. LTD. [ 2018 (2) TMI 1816 - ALLAHABAD HIGH COURT] . Initially, it did not raise any challenge to the finding pertaining to taxability of 'toffees'. It confined the revision to classification of 'Chlormint with Herbasol' and 'Happydent White' - it is difficu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2008 (hereinafter referred to as the Act) whereby the Tribunal has found that commodity 'toffee' sold by the assessee was covered under the Entry No. 137 Schedule II Part A. It has accordingly subjected it to tax @ 4% as against the claim of the revenue that the said commodity was taxable as an unclassified commodity @ 12.5%. 3. Having heard learned counsel for the parties and having perused the record, it transpires, the Tribunal has specifically found, the assessee had purchased 'toffee' from M/s Perfetti Van Melle India Pvt. Ltd., G.T. Road, Ghaziabad. Then, as to the sugar content, relying on an order passed by the Commissioner of Commercial Tax, under Section 59 of the Act, it was held - any commodity having sug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the percentage of sugar to be contained in a sugar product has been clearly spelled out. His contention is that he has been wrongfully denied of the benefit of Entry 137 and his product is not being classified as a sugar product and is being wrongly classified as an unclassified item. Learned Standing Counsel for the State does not deny the decision of the Commissioner nor does he deny the binding effect of such a decision made under Section 59 of the VAT Act. However, since the facts of the case are still in realm of dispute it would be in the best interest of justice as well as the department that products, which are being sold and traded by the assessee are subjected to a chemical analysis test, which may be carried out by a government a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is quoted below: Pursuant to an order passed by this Court in Revision No.830 of 2010, dated 8.12.2011, a chemical analysis of toffees, candies and lollipops were undertaken, in which out of 05 samples, 04 reported sugar content of 90%, whereas fifth one demonstrated sugar content at 54.20%. In respect of fifth sample, where sugar content was found at 54.20%, a prayer was made for fresh analysis by the assessee and was allowed. In the fresh analysis, fifth sample is also found to carry 90% sugar content. Tribunal acting thereupon has proceeded to assess the respondent firm. Aggrieved by it, the revenue is before this Court. Learned Standing Counsel for the revenue submits that the toffees produced by the assessee was not manufactured after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-10 (U.P.), decided on 05.06.2017. Also, another issue was involved pertaining to classification of two products i.e. 'Chlormint with Herbasol' and 'Happydent White'. The revenue challenged the said order of the Tribunal by means of Sales/Trade Tax Revision No. 411 of 2017 . Initially, it did not raise any challenge to the finding pertaining to taxability of 'toffees'. It confined the revision to classification of 'Chlormint with Herbasol' and 'Happydent White'. 9. During pendency of that revision, the revenue filed an amendment application seeking to press the question with respect to classification of toffees. At the same time, by order dated 23.01.2018, the revenue got dismissed the amendment a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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