Ranjan Gogoi, J.

1. The core issue arising in this revision petition filed by the petitioner-company is whether "potato chips" manufactured and sold by the petitioner-company under the brand name "Lays" and "Uncle Chips" would be covered by entry 80 of Part A of the Second Schedule to the Assam Value Added Tax Act, 2003 (hereinafter referred to as, "the Act") or the said product would fall under the residuary entry covered by the Fifth Schedule to the Act. The aforesaid question arises out of an order dated September 10, 2007 passed by the Commissioner of Taxes, Assam on an application filed by the petitioner-company under Section 105 of the Act.

2. The Assam Value Added Tax Act, 2003, has been brought into effect from May 1, 2005. The Act contains five Schedules. The First Schedule enumerates goods that are exempted from payment of tax. The Second Schedule consists of three parts—Part A, Part B and Part C which deal with different items chargeable to tax at the rate of four per cent. The Third and the Fourth Schedule which would not be relevant for the present adjudication deal with gold, silver, ornaments, jewellery, etc. etc., which are chargeable to tax at the first point of sale. The Fifth Schedule includes within its fold, works contract, lease transactions and "all other goods not covered by the First, Second, Third and Fourth Schedules".

3. Entry 80 of Part A of the Second Schedule at the relevant time was in the following terms:

80. Processed or preserved vegetables and fruits including fruit jam, jelly, pickle, fruit squash, paste, fruit drink and fruit juice.

4. The petitioner-company, who claims to have consistently classified the "potato chips" manufactured by it under the aforesaid entry 80 of Part A of the Second Schedule and collecting and paying value added tax (VAT) at the rate of four per cent on the turnover relating to sale of "potato chips", received a communication dated February 5, 2007 from the jurisdictional Superintendent of Taxes, Guwahati, seeking to raise a demand for payment of differential tax of 8.5 per cent on the ground that the "potato chips" manufactured by the petitioner-company are classifiable under the residuary item included in the Fifth Schedule to the Act. In these circumstances, the petitioner-company filed an application under Section 105 of the Act before the Commissioner of Taxes for determination of the classification of the "potato chips" manufactured and sold by it. The learned Commissioner having taken a view adverse to the petitioner-company and having held the "potato chips" manufactured and sold by it to be classifiable under Serial No. 1 of the Fifth Schedule to the Act and, therefore, liable to tax at the rate of 12.5 per cent, the instant revision petition has been filed by the petitioner-company under Section 81 of the Act.

5. We have heard Mr. C.S. Lodha, learned Counsel for the petitioner and Mr. D. Saikia, learned Standing Counsel, Finance, appearing on behalf of the respondents.

6. Entry 80 of Part A of the Second Schedule to the Act as originally enacted was in the following terms:

Processed or preserved vegetables and fruits.

7. With effect from August 8, 2005 to December 4, 2005 the aforesaid entry read as follows:

Processed or preserved fruits and vegetables excluding jam, jelly, pickle, fruit squash, paste, fruit drinks and fruit juice.

8. Thereafter, from December 5, 2005 to October 15, 2008 entry 80 was once again amended in the following terms:

Processed or preserved vegetables and fruits including fruit jam, jelly, pickle, fruit squash, paste, fruit drinks and fruit juice.

9. Once again with effect from October 16, 2008 the said entry was amended to read as follows:

Processed or preserved vegetables and fruits including fruit jams, jelly, pickles, fruit squash, paste, fruit drinks and fruit juice but excluding 'potato chips', banana chips and cooked preparation of the vegetables and fruits.

10. Sri C.S. Lodha, learned Senior Counsel for the revision petitioner, a