Anil Kumar, J. - (1.) HEARD Shri H.G. Dharamadhikari, learned counsel for the revisionist, Shri Abhinav Narain Trivedi, learned Additional Chief Standing Counsel holding brief of Shri Sanjiv Shandhar, learned Additional Chief Standing Counsel and perused the record. With the consent of the parties, all revisions were heard together and are being disposed of by means of common judgment.
(2.) FACTS , in brief, of the present case are that the revisionists are a private limited company incorporated under the provisions of the Indian Companies Act, 1956 and obtained the registration under the U.P. VAT Act and Rules framed thereunder. On September 25, 2009, the Deputy Commissioner of Commercial Tax, Lucknow, passed a provisional assessment order under section 25(1) of the U.P. VAT Act, 2008 and held that the impugned product/goods, i.e., thermoplastic road marking material is chargeable to the tax at 12.5 per cent as it is unclassified material like paint under Schedule V of the U.P. VAT Act as against the claim of the revisionist that it is classifiable under Schedule II -Part A at entry No. 29 of the U.P. VAT Act payable at four per cent VAT.
(3.) AGGRIEVED by the said orders, the revisionists preferred the first appeal before the Additional Commissioner of Commercial Tax, Grade -II Appeal Judicial Division 3, dismissed by order dated October 14, 2010.;