Alok Mathur, J. - (1.) Heard Mr. Sanjay Sareen, learned Additional Chief Standing Counsel for the Revisionist, Mr. Pradeep Agarwal, learned counsel appearing for the respondent.
(2.) The controversy involved in this Revision is with regard to the classification of the "Aluminum Foil" as to whether the same should be taxed at the rate of 12.5% is a unclassified goods or thereafter it should be liable for taxation at the rate of Rs. 4% being Entry 48 of Part A of Schedule-II of U.P. VAT Act, 2008.
(3.) The facts leading to the present revision are that the respondents had moved an application under Section 59 of the VAT Act, 2009 before the Commercial Tax, U.P. Lucknow for determination of the question regarding the rate of tax on Aluminium Foil. The Commissioner in exercise of power under Section 59 of the VAT Act considered the provisions of the U.P. VAT Act, 2008 in Entry 48 of Part A of Schedule-II of U.P. VAT Act, 2008, which is quoted below:- 48. Ferrous and non-ferrous metals & alloys, non-metals, such as aluminium, copper, zinc & extrusions of those including Rods, tubes, angles, channels and sections of all size and measurement and rolled products (including sheets, plates and circles of all size and measurement); Wire and Wire drawings (vide Noti. No. KA. NI-2-1021/XI-9(1)/08....dated 09-04-08 effective from 09-04-08).;