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TMI Blog2022 (7) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... category of sweetmeat and sugar product as mentioned in schedule-IIA at serial no.137? - HELD THAT:- While the Tribunal has specifically considered the sugar content in the product manufactured and sold by the assessee and the manufacturing process to reach the conclusion that the products were toffee manufactured by the assessee, in no situation, in the field of tax regime and laws, two persons c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur Bench, Saharanpur, in Second Appeal No. 231 of 2017 for A.Y. 2011-12. By that order, the Tribunal has, amongst others, held, the commodity 'toffee' being manufactured and sold by the assessee to be covered under Entry No. 137 Schedule II Part A of the U.P. Value Added Tax Act, 2008. 3. Present revision has been pressed on the following question of law: Whether on the facts and in the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase 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. 5. By a separate order of the date (i.e. 26.7.2022), Sales/Trade Tax Revision Defective No. 39 of 2019 (The Commissioner, Commercial Tax Vs. M/s Bhagwati Trading Co.) has been dismissed. Primaily, in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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