JUDGMENT:

Dalveer Bhandari, J.

1. Leave granted in the Special Leave Petitions.

2. These appeals are directed against the judgment and order dated 09.11.2001 of the High Court of Judicature at Allahabad passed in Trade Tax Revision No.656 of 2001.

3. In these appeals, a common question of law arises, therefore, for the sake of convenience the facts of only Civil Appeal No.6636 of 2002 are recapitulated.

4. The issue involved in these appeals is confined to the rate of tax applicable on the sales of Bubble-gum. According to the appellant, Bubble-gum is taxable as an unclassified good and would attract the duty at the rate of 10% inclusive of surcharge. In the impugned judgment, the High Court arrived at the conclusion that Bubble-gum is a confectionery item and, therefore, be taxed at the rate of 6.25%.

5. The Tax Assessing Officer for the assessment year 1994- 95 has levied the tax with additional tax at the rate of 10% treating Bubble-gum as unclassified and non-scheduled item. In an appeal filed by the respondent, the learned First Appellate Court accepted the submission of the respondent and taxed Bubble-gum at the rate of 6.25%. The appellant aggrieved by the said order preferred