https://www.taxtmi.com/caselaws?id=157146 Muddagur retained the commercial and functional character of molasses despite being in solid form, because it was fit for alcohol manufacture and cattle fodder rather than human consumption as jaggery. The classification had already been settled by an earlier Division Bench treating it as molasses in solid form, and stare decisis supported maintaining that view. It was therefore taxable as molasses under the relevant sales tax entry, not as jaggery, and the revision cases failed. en-us Thu, 25 Feb 1993 00:00:00 +0530 Mon, 30 Sep 2013 17:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157146 Muddagur retained the commercial and functional character of molasses despite being in solid form, because it was fit for alcohol manufacture and cattle fodder rather than human consumption as jaggery. The classification had already been settled by an earlier Division Bench treating it as molasses in solid form, and stare decisis supported maintaining that view. It was therefore taxable as molasses under the relevant sales tax entry, not as jaggery, and the revision cases failed. Case-Laws VAT and Sales Tax Thu, 25 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157146