https://www.taxtmi.com/caselaws?id=153543 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. en-us Thu, 26 Aug 1982 00:00:00 +0530 Fri, 13 Jun 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153543 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. Case-Laws VAT / Sales Tax Thu, 26 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153543