1. The Petitioner by this impeachment not only seeks the annulment of the order dated 11.8.2010 of the Commissioner of Taxes, Assam whereby its product "Ujala Supreme" has been adjudged to be included in Sl No. 1 of the Fifth Schedule of the Assam Value Added Tax Act, 2005 (for short, hereafter referred to as the "Act") and taxable @ 13.5%,but also pleads for a direction that the same is leviable @ 4% being classified under Sl No. 114 of Pt-C of the Second Schedule of the enactment.

2. I have heard Mr. M.P. Deb Nath, learned Counsel for the Petitioner assisted by Mr. Bikash Sharma, Advocate and Mr. D. Saikia, learned Standing Counsel, Finance Department. Assam for the Respondents.

3. The factual prologue in a sketch can be gleaned from the rival pleadings. The Petitioner has introduced itself to be a dealer registered under the Act and engaged inter alia in making and selling of "Ujala Supreme" (for convenience, also hereafter referred to as the "product" or "Ujala") which, according to it, is a brand name for diluted Acid Violate Paste (for short, also hereafter referred to "AVP"). It claims to have been filing its returns for the above product in accordance with the Act and