1976 (5) TMI 94 - HC - VAT and Sales Tax

Summary

The Allahabad High Court ruled that gur badda is a different commodity from molasses and should be taxed at 2%, not 3%. The assessing authority had initially assessed the opposite party's total sales at Rs. 92,000, with a taxable turnover of gur badda and molasses at Rs. 15,898.84. The appellate authority reduced the tax rate for gur badda to 2%. The court upheld this decision, stating that gur badda should be classified as gur, not molasses.