https://www.taxtmi.com/caselaws?id=151485 Mother liquor produced in the final stage of khandasari sugar manufacture by the open pan process was treated as molasses for sales tax purposes. Because the sales tax statute did not define "molasses," the court looked to dictionary meaning and the Molasses Control Order, 1961, which treated such residue as molasses and extended the Order to it. The substance's character was not changed by being described as liquid jaggery or by differences in price, appearance, use, or trade description. It was therefore taxable under the sales tax entry applied by the authorities. en-us Tue, 19 Apr 1977 00:00:00 +0530 Thu, 06 Jun 2013 15:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151485 Mother liquor produced in the final stage of khandasari sugar manufacture by the open pan process was treated as molasses for sales tax purposes. Because the sales tax statute did not define "molasses," the court looked to dictionary meaning and the Molasses Control Order, 1961, which treated such residue as molasses and extended the Order to it. The substance's character was not changed by being described as liquid jaggery or by differences in price, appearance, use, or trade description. It was therefore taxable under the sales tax entry applied by the authorities. Case-Laws VAT and Sales Tax Tue, 19 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151485