Supreme Court of India
Commissioner of Trade Tax, U.P. v. Associated Distributors Ltd.
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From the headnote
Uttar Pradesh Sales Tax Act - Rate of tax - On 'Bubble gum' - HELD.Rate of Tax would be at 10% as unclassified and non-scheduled item and not at the rate of 6. 25% as a c sweetmeat (mithai) - 'Bubble-gum' cannot be considered as 'mithai' in the State of Uttar Pradesh - Uttar Pradesh Government Notifications No. Vya Ka-2-1225/Eleven dated 31.3.1992 and No. VYa Ka-2-3403/Eleven dated 1.10.94. The question for consideration in the present appeals is rate of tax applicable on the sales of Bubble-gum. Appellant-Revenue imposed the tax at the rate of 10% inclusive of surcharge as an unclassified
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