SALES/TRADE TAX REVISION No. 71 of 2011 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW SALES/TRADE TAX REVISION No. - 71 of 2011 M/S Ashutosh Trading Company Thru Partner Smt. Raj Kumari Ag .....Revisionist(s) Versus Commercial Tax Tribunal U.P. Lucknow Thru President And Ors. .....Opposite Party(s) Counsel for Revisionist(s) : Abhinav N. Trivedi, Ashish Kumar Pathak, Shubham Agarwal, Yogesh Chandra Srivastava Counsel for Opposite Party(s) : C.S.C. Court No. - 5 HON'BLE ALOK MATHUR, J. 1. Heard Sri Shubham Agarwal, Advocate assisted by Sri Yogesh Chandra Srivastava, learned counsel for the petitioner as well as Sri Ajay Kumar Singh, learned Standing Counsel appearing for the respondents. 2. It has been submitted by learned counsel for the petitioner that the revisionist is a trader of Sarbat Rooh-Afza and Unani Medicines manufactured by Hamdard (Wakf) Laboratory, Ghaziabad, in the capacity of Super Stockiest. 3. Dispute in the present case is with regard to applicability of tax under the U.P. V.A.T Act, 2008 wherein the State had considered Rooh Afza to be covered under Entry 583 of Part - I of the Schedule-C, while it was the contention of the petitioner that Rooh Afza woud qualify as "fruit based drink" and would attrac