https://www.taxtmi.com/caselaws?id=128641 State exemption notifications issued to align with the central fiscal scheme for declared goods had to be construed consistently with that scheme. Because the Central excise law treated sugar broadly as covering sugar in any form, the expression "sugar" in the notifications included sugar candy. On that construction, sugar candy qualified for exemption from sales tax and levy on its sale was unsustainable. en-us Thu, 04 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 15:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128641 State exemption notifications issued to align with the central fiscal scheme for declared goods had to be construed consistently with that scheme. Because the Central excise law treated sugar broadly as covering sugar in any form, the expression "sugar" in the notifications included sugar candy. On that construction, sugar candy qualified for exemption from sales tax and levy on its sale was unsustainable. Case-Laws VAT and Sales Tax Thu, 04 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128641