- (1.) These revisions are being decided together on the consent of the parties as it involves common question of law and facts.
(2.) The revisions arise out of order dated 20.12.2004 passed by the Trade Tax Tribunal, Agra in Second Appeal Nos. 174, 175 and 186 of 2004 for the assessment years 1999-00, 2000-01 and 2001-2000, respectively.
(3.) The facts briefly is that the applicant/revisionist is a dealer engaged in the business of purchase and sale of sweetmeats, namkins, liquid form of syrup and confectioneries. The applicant made purchases of synthetic soft drink concentrate syrup (hereinafter referred to as the syrup) from registered dealers inside State of U.P., by use of fountain machine, the said syrup was converted into liquid form by processing the syrup through carbon dioxide, which makes it consumable as soft drink. The applicant did not admit any tax liability on the said soft drink. The assessing authority proceeded to impose tax on the liquid (soft drink) obtained from fountain machine, being a different manufactured good, accordingly, fixed the tax liability at the rate of 15% on self manufactured soft drinks. The appeals filed by the applicant before the first appellate authority and the Tribunal met with the same fate holding that the soft drink is a new commodity and hence taxable.;