https://www.taxtmi.com/caselaws?id=128762 The Mysore High Court held that the State Legislature retained competence under Entry 54 of List II to classify sugar candy separately in the sales tax schedule, because the Central additional excise duty scheme did not curtail that legislative power or create an estoppel against the State. It also held that, on a proper construction of section 8 of the Mysore Sales Tax Act, "sugar" continued to include sugar candy, and sales on which the prescribed excise duty had been paid were exempt. Ambiguity in the exemption provision was resolved in favour of the assessee, so the assessment was quashed. en-us Fri, 10 Aug 1962 00:00:00 +0530 Thu, 11 Apr 2013 10:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128762 The Mysore High Court held that the State Legislature retained competence under Entry 54 of List II to classify sugar candy separately in the sales tax schedule, because the Central additional excise duty scheme did not curtail that legislative power or create an estoppel against the State. It also held that, on a proper construction of section 8 of the Mysore Sales Tax Act, "sugar" continued to include sugar candy, and sales on which the prescribed excise duty had been paid were exempt. Ambiguity in the exemption provision was resolved in favour of the assessee, so the assessment was quashed. Case-Laws VAT and Sales Tax Fri, 10 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128762