1977 (12) TMI 129

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....63-64 the Additional Revising Authority, Sales Tax, Allahabad, has stated the case on the following question for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the learned Additional Revising Authority was justified in holding gur badda as gur and not molasses?" In the relevant assessment year, the assessee M/s. Brij Lal Mahendra Kumar Pipal Shah carr....

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....276., it has been clearly laid down that gur badda is a commodity different from molasses and as such it could not be taxed at 3 per cent. Main controversy raised in this reference is as to whether gur badda is taxable at 3 per cent or 2 per cent. It is admitted by the department that in case it is considered that gur badda is not molasses, the commodity in question was in the relevant year, taxab....