9911796707
TMI Blog1982 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... made an application under section 30 of the Act for reopening of the assessment on the ground that it had no information of the assessment proceedings. The firm did not make a deposit of any admitted amount of tax as required under that section, and took up the stand that "gur budda" is not "gur" and is not a taxable commodity. The Sales Tax Officer held that "gur budda" is a kind of "gur" and the firm should have deposited the amount of tax on the admitted turnover of gur budda and as the deposit was not made the application was not maintainable. The firm filed a regular appeal against the assessment order and also filed an appeal against the order of rejection of the application for reopening the assessment. The sales tax authorities s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as annexure 5 to the rejoinder-affidavit. The sample was tested according to the standard of quality prescribed for "gur" under the provisions of the Prevention of Food Adulteration Act, and prevailing in the year 1968. The test revealed that the sample contained 86.6 per cent total sugars expressed as invert sugar and 42.4 per cent sucrose, as against the minimum limit of 90 per cent and 60 per cent respectively according to the prescribed standard. This test certificate falsifies the contention of the petitioner that "gur budda" contains hardly two per cent sugar contents. The aforesaid test revealed that the sample contained free entrapped mud, which according to the Institute was deleterious to health. The presence of such matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s " including "shira sayar", "shira galawat" and "shira salawat" and "rab" including "rab sayar", "rab galawat" and "rab salawat". Item No. 224 in the schedule of rates relates to "gur including gur shakkar, jaggery powder, gur lauta, gur raskat and palmyra gur". The use of the word "including" indicates that the enumeration of varieties is not exhaustive. The inescapable conclusion, therefore, is that "gur budda" is nothing but "gur raskat" and is a variety of "gur" though a little inferior in quality. We accordingly hold that "gur budda" is a variety of "gur" and is included in the term "gur" for purposes of the Act and is a taxable commodity as such. The learned counsel for the petitioner has made no other submission in this case. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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