ANTONY DOMINIC , J.
The issue raised in these Revision Petitions pertains to rate of tax that is applicable to industrial margarine, namely, whether it is 4% or 12.5%. The stand taken by the Department that it is 12.5% was confirmed by the Tribunal in these cases and the same has been upheld by this Court in the judgment in W.A.No.576/2014, rendered today. Therefore, that contention of the petitioners stands already answered against them.
2. The learned counsel for the petitioners then contended that they being second sellers, if at all they are liable to pay tax, the liability is only on the value addition. However, we do not see that such a contention was raised or dealt with by the Tribunal and therefore we are unable to entertain the said plea.
The Revision Petitions are dismissed.
Sd/-
ANTONY DOMINIC, JUDGE dsn Sd/-
ANIL K.NARENDRAN, JUDGE