Commercial classification of gur budda as a taxable variety of gur sustained the recovery notices under sales tax law.

Commercial classification under the U.P. Sales Tax Act turned on whether "gur budda", also known as "gur raskat", was an inferior variety of gur. The court relied on its manufacture from residue left after extraction of khand, its substantial sugar content, commercial understanding, and departmental survey and institutional reports to treat it as part of the taxable expression. Because the statutory entry used inclusive language and Explanation I to section 3-D covered varieties of gur, the commodity was treated as taxable. The recovery notices issued for the assessed tax were therefore not found liable to be quashed under article 226.

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Issues: Whether "gur budda" is a variety of "gur" and therefore taxable under the U.P. Sales Tax Act, and whether the recovery notices issued for the assessed tax were liable to be quashed.

Analysis: The commodity was examined on the basis of its manufacture, its composition, the testing material placed on record, and the survey and institutional reports produced by the department. The material showed that "gur budda" was also known as "gur raskat", was manufactured from the residue left after extraction of khand, contained substantial sugar content, and was treated in commercial understanding as an inferior variety of gur. Explanation I to section 3-D and the relevant entry in the schedule indicated that the statutory scheme treated varieties of gur as falling within the taxable expression, and the inclusive wording of the entry was not exhaustive.

Conclusion: "Gur budda" was held to be a variety of gur and a taxable commodity under the Act, so the recovery notices did not suffer from any illegality or infirmity warranting interference under article 226.

Final Conclusion: The writ petition failed on merits because the commodity in question was held taxable under the sales tax law, and the challenged recovery action was sustained.

Ratio Decidendi: Where the evidence shows that a commodity is commercially understood as an inferior variety of a named taxable commodity and the statutory entry uses inclusive language, the commodity falls within that taxable expression for sales tax purposes.

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