1977 (12) TMI 129

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stion for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the learned Additional Revising Authority was justified in holding gur badda as gur and not molasses?" In the relevant assessment year, the assessee M/s. Brij Lal Mahendra Kumar Pipal Shah carried on the business of manufacturing and sale of khandsari, gur badda, molasses, etc. In respect of gur b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uld not be taxed at 3 per cent. Main controversy raised in this reference is as to whether gur badda is taxable at 3 per cent or 2 per cent. It is admitted by the department that in case it is considered that gur badda is not molasses, the commodity in question was in the relevant year, taxable at 2 per cent only. Accordingly, we refrain from going into the question as to whether gur badda is the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X