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<h1>Karnataka HC: Syrup not exempt as simple sugar under Sales Tax Act</h1> <h3>Krishna Products Versus State of Karnataka</h3> Krishna Products Versus State of Karnataka - [1984] 56 STC 190 (Kar) The Karnataka High Court dismissed the revision petitions regarding the classification of unflavoured liquid sugar (golden syrup) under entry 31-B of the Karnataka Sales Tax Act. The court held that syrup is a form of sugar and does not qualify for exemption as simple sugar under entry 31-B.