COMMISSIONER, COMMERCIAL TAX Vs. RACKET BACKIZER INDIA LTD

JUDGEMENT

(1.) Heard Sri BK Pandey, learned counsel for the appellant, the Commissioner, Commercial Tax, U.P. Lucknow and Sri Jawahar Lal assisted by Sri Kunal Ravi Singh, learned counsels for the Assessee-Opposite Party.

(2.) The instant Commercial Tax Revision is filed, under Section 58 of the U.P. Value Added Act,2008 (VAT Act) against the judgment and order dated 17.8.2013, passed by the Trade Tax Tribunal (Tribuna) in Second Appeal No. 853 of 2013 for the Assessment Year 2008-09, by which, the Tribunal has allowed the appeal filed by the Assessee-Opposite Party and has set aside the order passed by the First Appellate Authority.

(3.) The brief facts of the case are that the Assessee-Opposite Party-Dealer is carrying on a business of manufacture, purchase and sale of Lizol / Harpic. For the assessment year in question, the Assessee-Opposite Party has charged and deposited the tax on the sale of Harpic and Lizol treating the same are covered under Schedule-II, Part-A, Entry No. 20 of VAT Act at the rate 4% - 5%.