- (1.) As the controversy involved in these four revisions is identical, the matter is being decided by this Court by a common judgment and order treating the Commercial Tax Revision no.830 of 2010 as the leading case.
(2.) The present revision has been filed by the assessee challenging the order dated 21.7.2010 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 @12.5% and has not accepted the claim of the applicant, who claims that these items are to be taxed @4% on Part-A, Schedule -II of the VAT Act.
(3.) It is the contention of the learned Counsel for the revisionist that the items, which are being sold by namely Toffee Candy and Lollypop are liable to be covered under Entry-137 of the Schedule-II of the VAT Act. His contention is that the items, which are being sold by him are sugar products on account of the fact that more than 70% sugar exists in all the three products. He has sought to rely on two Circulars issued under Section 59 of the VAT Act dated 5.3.2008 and 30.6.2008 under which a sugar product has been defined to contain 70% Sugar 25% Liquid Glucose and 5% all other materials such as essence and colours.;