Prakash Krishna, J. - (1.) In these four revisions Commissioner of Sales Tax has raised following questions of law : "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal was legally justified to hold that food colour and essences were taxable as foodstuffs or products under Notification No. ST-II-7218/X-6(43)-77 dated September 30, 1977 ?"
(2.) The factual scenario of these revisions is almost undisputed. The dispute relates to the assessment years 1979-80, 1981-82, 1982-83 and 1983-84. The Tribunal by order under revision has concluded that food colour and essences were taxable as foodstuffs or product under the aforesaid notification. Reliance was placed upon the judgment of this Court reported in Anchor Sweet Products v. Commissioner of Sales Tax 1979 UPTC 1290. In that case it was held by this Court that "gulab jamun mix" sold by the assessee would be "foodstuffs".
(3.) The assessee-opposite party is dealer of various items such as empty bottles, biscuits, acrylic yarn, scents, wool, etc. In these revisions I am not concerned with any other items except food colour and essences.;