Pankaj Mithal, J. - (1.) ALL these revisions both by the Assessee dealers and the revenue are directed against the order of the Commercial Tax Tribunal Kanpur Bench -3 dated 29.12.2009.
(2.) THE tribunal by the impugned order has classified Himani Boroplus Antiseptic Cream, Himani Gold Turmeric Cream and many other similar items as cosmetics whereas Himani Hair Oil and such other products as medicament and directed for levy of tax accordingly. It may be worth noting that under the provisions of the U.P. Trade Tax Act items of medicament are taxable at a lower rate and cosmetics at a higher rate. It is for this reason the classification has acquired importance.
(3.) LEARNED Counsel for the parties have advanced their submissions by taking revision No. 99 of 2010 as the leading case. I, therefore, state in brief the facts of the aforesaid case only which may be sufficient for understanding the background leading to the passing of the impugned order in connection with all items involved.;