Coconut oil sold under brand name of 'Parachute' was taxable at 4% under U.P. VAT Act

CST & VAT: U.P. VAT - Where assessee was engaged in manufacture of pure coconut oil and same was sold as coconut oil under brand name of Parachute and on packaging it was mentioned 'A premium quality 100 per cent pure edible oil made from finest coconut,' said oil would fall under Entry No. 43 of Part A of Schedule II