1993 (2) TMI 294

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..... under entry 1, Schedule V of the Andhra Pradesh General Sales Tax Act, 1957, at 0.07 paise as jaggery, or is liable to tax under entry 55, Schedule I of the said Act at 25 per cent as molasses. In T.R.C. No. 3 of 1986 the assessing authority found that the sales of muddagur is liable to be taxed as molasses. In appeal, the Assistant Commissioner reversed the said order and held that it is liable .....

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..... hed sugar is derived. The resultant fluid is treated as first sugar. At this stage, second sugar is derived. The khandasari sugar after deriving second sugar is heated for a long time and is mixed with sanjeera powder which resulted in the yield of lump jaggery. According to the petitioners, the lump jaggery is different from molasses and that it is liable to be treated as jaggery for the purpose .....

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..... tter was not fully argued before the Division Bench. We do not find any new ground raised now, meriting reconsideration of the decision of the earlier Division Bench. Moreover, the decision of the Division Bench in T.R.C. No. 18 of 1980 has been the law from the year 1982 and has been followed by the Sales Tax Appellate Tribunals for over one decade and on the principle of stare decisis, we do not .....

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