SUNEET KUMAR,J. - (1.) Heard Sri B.K. Pandey, learned counsel appearing for the Revenue and Sri Bharat Ji Agrawal, Senior Counsel, assisted by Sri Shubham Agrawal and Ms. Sanyukta Singh, learned counsel for the opposite party.
(2.) The instant revision arises from the judgment and order dated 12 August 2016 passed by the Commercial Tax Tribunal, Meerut Bench-II, Meerut, in Appeal No. 27/2016 (2012-13), under Section 28(2) of Uttar Pradesh Value Added Tax Act, 2008 (In short 'Act).
(3.) The opposite party, a dealer, engaged in the business of purchase and sale of cosmetic and toilet preparation and aloe vera products, etc. Assessing authority assessed aloe vera juice as an unclassified item, consequently, imposed higher rate of tax. Aggrieved, dealer preferred appeal. The first appellate authority vide order dated 29 October 2015 allowed the appeal which was duly affirmed in second appeal by the Tribunal, returning a concurrent finding that aloe vera juice falls within the category of preserved vegetable, therefore, would be covered under Entry 103 of Schedule-II.;