After hearing both the parties the learned single Judge came to the companyclusion that fryums are companyked food liable to be assessed under Entry 2 Part I of Schedule II to the 1994 Act.
On 20.6.1997 the Appellate Authority dismissed the appeal.
Aggrieved by the aforestated decision in respect of the above two years the assessee moved the Madhya Pradesh High Court in Writ Petition under Articles 226/227 of the Constitution praying for a declaration that fryums be held as companyked food liable to tax under Entry IV of Part I of Schedule II of the 1958 Act companyresponding to Entry 2 of Part I of Schedule II of the 1994 Act.
He demanded tax of Rs.1.33 lakhs rounded off for the Assessment Years 1.4.92 to 31.3.93.
Aggrieved by the decision of the learned single Judge the Department carried the matter in appeal to the Division Bench which has companyfirmed the decision of the learned single Judge.
The Commissioner of Commercial Tax, in an application made under Section 68 of the 1994 Act held that fryums were neither Namkeen number companyked food number papad number cereals, and therefore, they were taxable under the above residual entry of Part VII of Schedule II of the 1994 Act.
On 12th March, 1996 the Assistant Commissioner, Indore, assessed sale of fryums at 8 sales tax under the residuary entry referred to above.
The matter was carried in revision.
The Assistant Commissioner had assessed the sale of fryums for the subsequent period companymencing from 1.4.1993 to 31.3.1994 also under the above residuary entry at 8 and demanded sales tax amounting to Rs.66,202.
KAPADIA, J. This civil appeal by grant of special leave petition companycerns classification dispute.
