'Gambier' isn't Kattha/Catechu, it is an unclassified item taxable at higher rate under UP VAT Act

CST & VAT : U.P. VAT - Where assessee was engaged in purchase and sale of Gambier and it claimed that said product was Kattha/Catechu falling under Entry No. 68 of Part A of Schedule II to U.P. VAT Act, product Gambier was an unclassified item