UPVAT on bottles in the form of pat pre-form of plastic bottles

Commissioner Commercial Tax U.P. Vs Varun Beverages Ltd. (Allahabad High Court) The short controversy before this Court is that as to whether pat pre-form of plastic bottles which are supplied by the assessee who is manufacturer to various dealers is liable to be taxed @ 4% as mentioned in Schedule-II Part C Entry No.174 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as “Act of 2008”), or at the rate of 12.5% as held by the Tribunal. This Court finds that the bottles which are manufactured by the assessee in pat pre-form of plastic bottles are actually the bottles w...