HC directs tribunal to consider chemical analysis report of ‘AT-PLAST’ while deciding VAT Rate

Unique Engineers Vs Commissioner Commercial Tax Lko (Allahabad High Court) Admittedly, the revisionist manufactured ‘AT-PLAST’ which are being used in mixing of ready mix concrete / concrete and it has been averred by the revisionist that the said product are being used along with concrete for reducing the uses of water, delay the time of freezing as well as strengthening the concrete. In para 7 as well as in the grounds of appeal before the Tribunal, details of the chemicals used in manufacturing of the product i.e. ‘AT-PLAST’ were being given and on the strength of which, the revisio...