1972 (1) TMI 88

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....ion 11(3) of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow. The assessment year involved is 1963-64. The connected Reference No. 690 of 1970 relates to the assessment year 1962-63. A common question of law arising out of these cases has been referred for the opinion of this court. The question is: "Whether on the facts and circumstances of this case, bat....

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.... unclassified goods and levied tax on the turnover of batashas at the rate of 2 per cent. as provided in section 3 of the Act. The assessee's appeal was dismissed. The assessee then went up in revision and the revising authority accepted the assessee's contention and held that batashas were only a different form of khandsari sugar and not a different commodity, so that the batashas could not be ta....

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....gar in a different form. In State of Gujarat v. Sakarwala Brothers[1967] 19 S.T.C. 24 (S.C.)., the Supreme Court has held that batashas are only a different form of sugar and not a different commodity. That being the position, batashas cannot be said to be unclassified goods and their turnover cannot be taxed separately. The learned standing counsel contends that batashas and khandsari sugar sh....

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.... extend the exemption to khandsari sugar which is a different variety of sugar and certain sugar preparations. In the notification of 1st April, 1960, the turnover of khandsari sugar has been made taxable at a single point. The term "khandsari sugar" would include all forms of that variety of sugar unless any form is specifically excluded. Under an earlier Notification of 14th December, 1957, (No.....