Tariff-based definition of sugar governs exemption for sugar candy when sucrose content exceeds the statutory threshold.

Sugar candy qualifies for exemption under entry 56 of the Third Schedule to the Kerala General Sales Tax Act, 1963 only if it satisfies the tariff-based definition of sugar in the Central Excise Tariff Act, namely sugar with more than 90 per cent sucrose content. The Court rejected a common parlance approach and treated the tariff description as controlling. Relying on Sakarwala Brothers, it held that refined sugar products falling within that statutory definition are covered by the entry. On that basis, sugar candy meeting the sucrose threshold was exempt from sales tax, and the revision was dismissed.

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Issues: Whether sugar candy falls within entry 56 of the Third Schedule to the Kerala General Sales Tax Act, 1963 and is therefore exempt from sales tax.

Analysis: Entry 56 did not use the word "sugar" simpliciter, but referred to sugar covered under specified sub-headings of the Schedule to the Central Excise Tariff Act, 1985. Paragraph 2 of Chapter 17 of that Tariff Act defines sugar as any form of sugar having more than 90 per cent sucrose content. The relevant inquiry was therefore not the common parlance meaning of sugar, but whether sugar candy satisfied the tariff definition. The Court relied on the Supreme Court decision in Sakarwala Brothers and held that articles which are different forms of refined sugar and satisfy the sucrose-content requirement fall within the statutory definition.

Conclusion: Sugar candy falls within entry 56 of the Third Schedule to the Kerala General Sales Tax Act, 1963 if it contains more than 90 per cent sucrose, and the assessee was entitled to exemption. The revision was therefore dismissed.

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