COMMISSIONER, COMMERCIAL TAX Vs. CAFE COFFEE DAY

JUDGEMENT

(1.) SECTION 3A of the U.P. Trade Tax Act, 1948 prescribes the rate of tax. Sub -section (1)(d), with which we are concerned, is as follows:

(2.) THE assessee sells, amongst others, cold coffee to its customers. The assessing officer felt that cold coffee is a soft drink. No attempt was made to ascertain, whether it was a soft beverage or not. It was felt that soft beverage is equal to soft drink. Clause (e) of sub -section (1) of section 3A of the Act is as follows:

(3.) WE , accordingly, interfere; set aside the assessment order, the appellate order and the order of the Tribunal; and remit back the matter to the assessing authority to decide the same on the basis of the questions as put above. The revision application, accordingly, stands disposed of.