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2022 (8) TMI 100 - ALLAHABAD HIGH COURTClassification of Toffees - toffee and candy manufactured and sold by the dealer are liable to be taxed in schedule-V of U.P. Value Added Tax Act or in the category of sweetmeat and sugar product as mentioned in schedule-IIA at serial no.137? - HELD THAT:- While the Tribunal has specifically considered the sugar content in the product manufactured and sold by the assessee and the manufacturing process to reach the conclusion that the products were toffee manufactured by the assessee, in no situation, in the field of tax regime and laws, two persons can be treated differently for the purposes of rate of tax. One commodity has to be charged to tax at one rate. The revenue having chosen to tax the same or similar commodity at the lesser rate in case of other dealers whether manufacturer or trader, it cannot be permitted to take a different view as that may introduce uncertainty and arbitrariness in tax regime, which is never permissible. In view of the stand taken by the revenue, in case of another manufacturer - M/s Perfetti Van Melle India Pvt. Ltd. of the commodity and distributor - M/s United Traders and also in absence of material brought on record to take any different view, revision filed by the revenue on similar question of law has been dismissed. For the same facts and on the same reasoning, the present revision is also dismissed.
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