Tax Rate for Gur Badda Reduced: Distinct from Molasses, Taxable at 2%

The Allahabad HC held that gur badda is distinct from molasses and should be taxed at 2% instead of 3%. The appellate authority's decision to reduce the tax rate for gur badda was upheld, classifying it as gur rather than molasses.

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The Allahabad High Court ruled that gur badda is a different commodity from molasses and should be taxed at 2%, not 3%. The assessing authority had initially assessed the opposite party's total sales at Rs. 92,000, with a taxable turnover of gur badda and molasses at Rs. 15,898.84. The appellate authority reduced the tax rate for gur badda to 2%. The court upheld this decision, stating that gur badda should be classified as gur, not molasses.

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