https://www.taxtmi.com/caselaws?id=148713 The expression "sugar" in item 6 of Schedule V to the Andhra Pradesh General Sales Tax Act, 1957 was construed broadly to include sugar candy. Read in the legislative context of the central levy on goods of special importance and the State's policy against double taxation, the exemption was held to cover a purer form of sugar containing no ingredient other than sugar. The omission of the words "sugar candy" from the Schedule was not treated as a clear exclusion, and the commodity remained exempt from sales tax. en-us Tue, 10 Jun 1969 00:00:00 +0530 Thu, 02 May 2013 14:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148713 The expression "sugar" in item 6 of Schedule V to the Andhra Pradesh General Sales Tax Act, 1957 was construed broadly to include sugar candy. Read in the legislative context of the central levy on goods of special importance and the State's policy against double taxation, the exemption was held to cover a purer form of sugar containing no ingredient other than sugar. The omission of the words "sugar candy" from the Schedule was not treated as a clear exclusion, and the commodity remained exempt from sales tax. Case-Laws VAT and Sales Tax Tue, 10 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148713