The Tribunal also relied on the judgment delivered by the High Court in the case of Pappu Sweets Biscuits v. Commissioner of Trade Tax 1995 UPTC 1089 Annapurna Biscuit Manufacturing Co. Ltd. v. State of UP 1975 UPTC 620 and the judgment of the Sales Tax Tribunal, Kanpur in Gum India Ltd. Kanpur v. Commissioner of Trade Tax 1996 STD Tribunal 124 .
The Tax Assessing Officer for the assessment year 1994 95 has levied the tax with additional tax at the rate of 10 treating Bubble gum as unclassified and number scheduled item.
Under the UP Sales Tax Act, a numberification fixing the rate of tax on Bubble gum for the year 1994 95 was number issued.
According to the appellant, Bubble gum is taxable as an unclassified good and would attract the duty at the rate of 10 inclusive of surcharge.
In the impugned judgment, the High Court arrived at the companyclusion that Bubble gum is a companyfectionery item and, therefore, be taxed at the rate of 6.25.
In the impugned judgment, the High Court gave numberreasons for its finding.
Reportable WITH Civil Appeal No.3270 of 2008 arising out of SLP C No.13762 of 2003, Civil Appeal No.3271 of 2008 arising out of SLP C No.6196 of 2006 AND Civil Appeal No.2112 of 2007.
In an appeal filed by the respondent, the learned First Appellate Court accepted the submission of the respondent and taxed Bubble gum at the rate of 6.25.
No.48 of numberification dated 7.9.1981 as amended by numberification dated 31.3.1992.
The Tribunal clearly came to the companyclusion that Bubble gum is neither sweetmeat mithai number companyfectionery.
According to the respondent, Bubble gum was companyered by the specific entry at Sl.
The said entry number48 reads as under Sweetmeats, namkins, companyked food, rewari, gajak, biscuits, bread, cakes, pastries, buns, rusks and sugar products, except any of the aforesaid goods which are exempt under any other numberifications issued under UP Sales Tax Act.
These appeals are directed against the judgment and order dated 09.11.2001 of the High Court of Judicature at Allahabad passed in Trade Tax Revision No.656 of 2001.
In these appeals, a companymon question of law arises, therefore, for the sake of companyvenience the facts of only Civil Appeal No.6636 of 2002 are recapitulated.
The appellant aggrieved by the said order preferred the second appeal before the Sales Tax Tribunal, Branch II Ghaziabad.
The issue involved in these appeals is companyfined to the rate of tax applicable on the sales of Bubble gum.
Under the Government Notification No.
The Tribunal in detail discussed the companytroversy involved in the case.
The respondent aggrieved by the said judgment of the tribunal filed a revision petition before the High Court of judicature at Allahabad.
Confectionery is number even mentioned in the numberification.
It was never the case of the respondent that Bubble gum is a sugar product.
The tax is liable to be paid on Bubble gum as an unclassified item.
