TMI Blog2010 (7) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... D SUDHANSHU DHULIA , JJ. The judgment of the court was delivered by SUDHANSHU DHULIA J. The present commercial tax revision has been filed against the order of the Commercial Tax Tribunal, Uttarakhand, Dehradun dated May 29, 2010 whereby the appeal of the revisionist has been dismissed and the order of the Additional Commissioner, Commercial Tax, Dehradun dated August 27, 2009, has been upheld. The revisionist is a proprietor concern, namely, M/s. Sarva Shri Sagar Sons which is registered under the Uttarakhand Value Added Tax Act as well as the Central Sales Tax Act, 1956. The revisionist is in the business of trading in a product known as whip topping . According to the revisionist, whip topping is primarily a vegetable oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that prior to imposition of the Act, the revisionist was paying tax at the rate of four per cent and, therefore, the present tax rate of 12.5 per cent is not justified. All the same, the Additional Commissioner, Commercial Tax, Uttarakhand, Dehradun was of the view that since whip topping is not classified under the Act, so it has to be taxed at the rate of 12.5 per cent, i.e., under the unclassified category. The Additional Commissioner, Commercial Tax was also of the opinion that in another matter relating to Raj Agencies the tax of 12.5 per cent on the product known as whip topping has been held to be correct and, therefore, the Additional Commissioner, Commercial Tax, Uttarakhand, passed an order dated August 27, 2009 hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be reasonably placed in a classified category , then it should not be relegated to the orphanage clause of an unclassified category and should be taxed as per the classified category given in the Schedule of the taxing statute, but the reverse being equally true is that in case there cannot be a reasonable classification of a product or in other words, it cannot be reasonably placed anywhere as a classified item, then it must be placed in the unclassified category. In the present case, the product whip topping cannot be classified as a vegetable oil or any other item as contended by the revisionist, so as to put whip topping under the category of tax at the rate of four per cent. The learned counsel for the revisionist could not conv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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