1972 (1) TMI 96

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....again today for further hearing. After hearing the counsel for the parties we are now giving this judgment. This is a reference under section 11(3) of the U.P. Sales Tax Act by the Commissioner of Sales Tax, U.P., Lucknow. It relates to the assessment year 1956-57. The connected cases are also references which relate to the assessment years 1957-58, 1965-66 and 1966-67. A common question of law....

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....ulia khand. The assessee claimed that the turnover of such kulia khand was not liable to tax. This contention of the assessee has been allowed by the revising authority which has held that kulia khand is only a different form of khandsari sugar and as khandsari sugar is taxable at the point of sale by the manufacturer or the importer, the assessee is not liable to tax, because it is neither the im....

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....ears 1956-57 and 1957-58. Accordingly, our answer to the question so far as it relates to these assessment years is that kulia khand is not taxable under the notification of 25th November, 1958.   As regards the remaining two assessment years, the notification which may apply is Notification No. 1365/X-990-1956 dated 1st April, 1960. That is a notification under section 3-A and declares th....

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.... sugar and not a different commodity and, therefore, the sale of kulia khand cannot be taxed a second time. If khandsari sugar which is employed in the preparation of kulia khand is such upon which additional excise duty is leviable, then it would be governed by a notification of 14th April, 1957 (No. S.T. 4485/X) which grants exemption to khandsari sugar on the condition that additional excise du....