‘Bakery Shortening’ and ‘Vanaspati’ are same commodities under Sales Tax Law

Commissioner Vs Adani Wilmar Ltd. (Allahabad High Court) Allahabad High Court held that both the goods i.e. ‘Bakery Shortening’ and ‘Vanaspati (hydrogenated vegetable oil)’ are being treated as one under Central Excise Tariff Act as well as Customs Tariff Act. Hence, both are to be treated as same even under Sales Tax Law. Facts- The present revisions have been filed against the judgement & order passed by Commercial Tax Tribunal, Ghaziabad in Second Appeal No. 588/2018 for the Assessment Year 2008-09 under the VAT Act, in which the question of law that whether on the facts and cir...