1977 (12) TMI 129 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad upheld the decision that "gur badda" should be taxed at 2% as "gur" and not at 3% as "molasses" for the assessment year 1963-64. The judgment was based on the distinction between "gur badda" and "molasses" as separate commodities.