'Gutkha' being an unclassified item was liable to trade tax at 10%

CST & VAT: U.P. VAT - Where assessee was engaged in manufacture of gutkha and it claimed that no tax was leviable on sale of gutkha made during period 1-4-2001 to 31-8-2001, gutkha was an unclassified item liable to be taxed at rate of 10 per cent