Potato chips classifiable as processed vegetable and taxable at the rate of 4%

HIGH COURT OF UTTARAKHAND, AT NAINITAL Commercial Tax Revision No. 55 of 2011 M/s Shriya Enterprises Vs Commissioner, Commercial Taxes, Uttarakhand Dated:- 20th October, 2011  Judgement : 1. Heard Mr. Bharatji Agarwal, the learned senior counsel duly assisted by Mr. Ashish Joshi, the learned counsel for the revisionist and Mr. Sudhir Kumar, the learned brief holder for the respondent department. 2. The present revision relates to assessment year 2006-2007 under the Uttaranchal Value Added Tax Act, 2005 (hereinafter referred to as the Act). The revisionist is a registered dealer under the Act ...