9911796707
TMI Blog1972 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year involved is 1963-64. The connected Reference No. 690 of 1970 relates to the assessment year 1962-63. A common question of law arising out of these cases has been referred for the opinion of this court. The question is: "Whether on the facts and circumstances of this case, batasha is taxable as an unclassified item." Before the assessing authority, the assessee contended that it pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3 of the Act. The assessee's appeal was dismissed. The assessee then went up in revision and the revising authority accepted the assessee's contention and held that batashas were only a different form of khandsari sugar and not a different commodity, so that the batashas could not be taxed as unclassified item. The Commissioner is aggrieved and has brought this reference before us. Admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has held that batashas are only a different form of sugar and not a different commodity. That being the position, batashas cannot be said to be unclassified goods and their turnover cannot be taxed separately. The learned standing counsel contends that batashas and khandsari sugar should be treated as two different commodities and relies on Notification No. ST 4064/X-960(4) 58, dated 25th Nove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the notification of 1st April, 1960, the turnover of khandsari sugar has been made taxable at a single point. The term "khandsari sugar" would include all forms of that variety of sugar unless any form is specifically excluded. Under an earlier Notification of 14th December, 1957, (No. ST 4485/X issued under section 4(1)(b) of the Act), sugar and khandsari sugar both were allowed conditional exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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