The central legal point established in the judgment is the interpretation of the word 'resin' and its application to the classification of epoxy resin for taxation purposes.

JUDGMENT

Manoj Kumar Tiwari, J. - As per report of the Registry, there is some delay in filing aforesaid Commercial Tax Revisions.

2. We are not going into the question of delay as we have heard Ms. Puja Banga, Brief Holder for the State/revisionist, on merits and after perusing the impugned judgment, we do not find any reason to interfere.

3. The legal issue involved in these Commercial Tax Revisions, has already been decided by Co-ordinate Bench of this Court in CTR No. 41 of 2022 and CTR No. 42 of 2022, therefore, these Commercial Tax Revisions are consolidated and decided by this common order.

4. The question that arose for consideration before the Commercial Tax Tribunal, Uttarakhand, in the Second Appeals before it, was whether 'epoxy resin' could be classified as resin and, therefore, was liable to be taxed at the rate of 5%, or whether epoxy resin should be classified under the residuary entry and taxed at 13.5%.

5. While allowing the Second Appeals preferred by the assessee, learned Tribunal has held that 'Epoxy Resin' is 'Resin' and covered by Entry 95 of Schedule IIB of the Uttarakhand Value Added Tax Act, 2005, therefore, it cannot be taxed in the residuary entry.

6. The Co-ordinate Bench relied upon the judgment of Allahabad High Court in the case of 'Commissioner Trade Tax vs. Kumar Udyog Gandhi Gram' wherein it was held that resins include all kinds of resins, including synthetic resin. For this purpose, Allahabad High Court placed reliance on the dictionary meaning of the word 'resin', as contained in the Webster Dictionary, to mean 'any of various solid or semisolid organic substances exuded from various plants tree or prepared synthetically'.

7. The view taken by the Tribunal in the impugned judgment appears to be well reasoned, and is founded upon the decision of the Allahabad High Court aforesaid, and, we see no reason to interfere with the same. Similar view taken by Tribunal has been affirmed by Co-ordinate Bench in CTR Nos. 41 and 42 of 2022.

8. In our view, no question of law arises for our consideration, since the issue already stands settled by Co-ordinate Bench of this Court.

9. All these Commercial Tax Revisions stand dismissed accordingly.