[Per: Hon'ble Prafulla C. Pant, J.]

These four revisions, are filed by Commissioner Trade Tax I Commercial Tax, Uttarakhand, under Section 55 read with Section 80 of Uttaranchal Value Added Tax Act, 2005, and directed against the order dated 17-08-2007, passed by Chairman, Trade Tax Tribunal, in Second Appeal No. 74 of 2007, Second Appeal No. 75 of 2007, Second Appeal No. 76 of 2007 and Second Appeal No. 77 of 2007, which are allowed by said authority by a common judgment challenged in these revisions.

2. In all these four revisions, question of law involved is as under :1. Whether "Chlormint Candy", "Chlormint Gum", "Chlormint Ice", "Chlormint Ice Gum", "Chlormint with Harbasole", "Happydent': "Gum Draggy': "Chewable Gum Draggy" and "Chatar Patar': are wrongly held to be ayurvedic medicine by Trade Tax Tribunal?

3. Heard learned counsel for the parties at length.

4. Brief facts of the case are that respondent I assessee M/s Perfeti Van (India) Pvt. Ltd., is registered under Uttaranchal Value Added Tax, Act, 2005 (hereinafter referred as Uttaranchal VAT Act) for doing business of manufacturing and selling of ayurvedic medicines and confectionary items. The dispute relates to