Sugar-candy taxability under sales tax law treated as distinct from exempt sugar in schedule entries.

Under the Andhra Pradesh General Sales Tax Act, sugar-candy was treated as a separate taxable item and not as exempt "sugar" in the schedule entries. The statutory scheme under section 6, read with the Third Schedule, imposed tax on declared goods at the specified rate and point, while sugar was exempt under section 8 read with the Fourth Schedule. The definitions drawn from the Central Sales Tax Act, 1956 and the Central Excises and Salt Act, 1944 did not require sugar-candy to be classified as sugar for exemption purposes. In common parlance, the two were distinct, and the legislative separation in different schedules confirmed taxability.

---

---

Issues: Whether sugar-candy was liable to sales tax under the Andhra Pradesh General Sales Tax Act, 1957, or whether it was exempt as falling within the meaning of sugar in the exempted schedule entries.

Analysis: The liability under section 6 attached to declared goods at the rate and point specified in the Third Schedule, and sugar-candy was specifically entered as a taxable item. Although sugar was a declared good and was exempted under section 8 read with the Fourth Schedule, the statutory scheme treated sugar and sugar-candy separately. The definitions traced through the Central Sales Tax Act, 1956 and the Central Excises and Salt Act, 1944 did not compel sugar-candy to be treated as sugar for exemption purposes. The two expressions were understood in common parlance as distinct substances, and the legislature had intentionally differentiated them by placing them in different schedules.

Conclusion: Sugar-candy was taxable and did not enjoy the exemption available to sugar.

---