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of <h1>Imported Sugar Produced with Power Exempt from Tax under Kerala GST Act</h1> The Supreme Court held that imported sugar produced in a factory using power is exempt from tax under the Kerala General Sales Tax Act. The definition of ... Sugar The Supreme Court held that imported sugar is exempt from tax under the Kerala General Sales Tax Act if produced in a factory using power. The definition of sugar in the Central Excises and Salt Act applies to both imported and domestically produced sugar. The appeal and Special Leave Petitions were dismissed. No costs were awarded.
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