SURYA PRAKASH KESARWANI,J. - (1.) Heard Sri Laksmi Narsimhan holding brief of Sri Atul Gupta, and Sri Nishant Mishra, learned counsels for the revisionist and Sri B.K. Pandey, learned standing counsel for the respondent in this bunch of revisions.
(2.) With the consent of learned counsels for the parties, Sales/ Trade Revision No.527 of 2015 has been treated as leading revision. The revisions have been heard on following questions of law: "A- Whether the Commercial Tax Tribunal was legally justified in passing the impugned order classifying the product "Rooh Afza" under the residuary entry (Entry 1 of Schedule V) and not under the Entry 103 of Part A of Schedule II of the U.P. VAT Act? B. Whether the Tribunal was legally justified to give the finding based on common parlance test that the product "Rooh Afza" is known as 'sharbat'? C. Whether the Tribunal was legally justified in classifying the impugned product under the residuary list without considering the 'essential character' test which is a cardinal principle in classification of goods under taxation law?"
(3.) These bunch of revisions were heard at length on 19.4.2018, 23.4.2018 and 2.5.2018.;