https://www.taxtmi.com/caselaws?id=100262 Sugar containing more than 90 per cent sucrose falls within the exemption for "sugar" where the statutory definition covers any form of sugar. Patasa, harda and alchidana retained the essential character of pure sugar products and could be used like sugar-candy; their shape, texture and festive use did not alter that character. The expression "any form of sugar" extends beyond recognised commercial varieties to sugar in whatever form it manifests. Consequently, these products qualify for sales-tax exemption under the relevant entry. en-us Tue, 27 Sep 1966 00:00:00 +0530 Sat, 21 Sep 2013 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100262 Sugar containing more than 90 per cent sucrose falls within the exemption for "sugar" where the statutory definition covers any form of sugar. Patasa, harda and alchidana retained the essential character of pure sugar products and could be used like sugar-candy; their shape, texture and festive use did not alter that character. The expression "any form of sugar" extends beyond recognised commercial varieties to sugar in whatever form it manifests. Consequently, these products qualify for sales-tax exemption under the relevant entry. Case-Laws VAT and Sales Tax Tue, 27 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100262