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2010 (7) TMI 887 - HC - VAT and Sales TaxRate of tax on "whip topping" which was sold by the revisionist in Uttarakhand - Held that:- Admittedly, "whipping top" is not an item mentioned exclusively as such in the Schedule. Therefore, it being an unclassified item has to be charged tax at the rate of 12.5 per cent. Moreover, fiscal matter has to be strictly interpreted, if the Legislature of the State in its wisdom has decided that the "whip topping" has to be treated as unclassified item, then it has to be treated as such. The court cannot impose either its opinion or wisdom on this aspect.
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