ASHWANI KUMAR MISHRA,J. - (1.) An application under Section 59 of the U.P. Value Added Tax Act, 2008 was moved by the assessee seeking opinion of the Commissioner on the question as to whether 'Mehndi Cone' would be covered by Entry 23 of Schedule-1 of U.P. VAT Act or not? The Commissioner opined that the produce it not covered by the entry and that it would be treated as an un-classified item, requiring tax @ of 12.5%. Aggrieved by such opinion, the revisionist has preferred an appeal before the Tribunal, which too has failed. Thus aggrieved, the assessee is before this Court in the present revision.
(2.) Before proceeding further, it would be appropriate to notice relevant entry-23, which is as under:- "23. Kumkum, Bindi, Alta and Sindur, roli mahawar, Mehndi leaves and its powder, kajal, surma,hairpins, hairbad, hair clip, (other than that of precious metal), rubber band, safety pin, chutila, bichhia and rakhi; Moona or moti made of glass (vide Noti. no.-KA.NI-2-67/XI- 9(1)/08.... dated 10-01-08 defective from 1-1-8)"
(3.) The assessee in its application has stated that Mehndi Cone, in essence, is Mehndi powder added with chemical, oil, preservative and mineral water etc. Paras-8 and 9 of the application which put forth the claim of assessee reads as under:-;