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    <title>1977 (12) TMI 129 - ALLAHABAD HIGH COURT</title>
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    <description>Classification of gur badda for sales tax purposes was treated as distinct from molasses, following earlier authority recognising that separation. The Court confined itself to the referred issue and declined to decide whether gur badda was the same as gur, because the department had accepted that, if it was not molasses, the lower rate applicable in the relevant year would follow. Gur badda was therefore held not to be molasses, and the assessee&#039;s turnover was taxable at 2% rather than 3%.</description>
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    <pubDate>Fri, 16 Dec 1977 00:00:00 +0530</pubDate>
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      <title>1977 (12) TMI 129 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=152291</link>
      <description>Classification of gur badda for sales tax purposes was treated as distinct from molasses, following earlier authority recognising that separation. The Court confined itself to the referred issue and declined to decide whether gur badda was the same as gur, because the department had accepted that, if it was not molasses, the lower rate applicable in the relevant year would follow. Gur badda was therefore held not to be molasses, and the assessee&#039;s turnover was taxable at 2% rather than 3%.</description>
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      <pubDate>Fri, 16 Dec 1977 00:00:00 +0530</pubDate>
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