https://www.taxtmi.com/caselaws?id=150166 Sugar candy was treated as "sugar" for the exemption notification of 3 March 1958 because the term was read in light of the central excise-linked scheme and the statutory sucrose-content definition; a product remaining sugar in a different form and retaining the requisite sucrose content fell within the exemption and was outside sales tax under the West Bengal Sales Tax Act, 1954 and the earlier Bengal Finance (Sales Tax) Act, 1941. It was also not covered by the 6 February 1967 notification as hard-boiled sugar confectionery, since that category contemplated confectionery distinct from pure sugar merely processed by boiling or crystallisation. On that reasoning, sales tax could not be levied on the sugar candy. en-us Tue, 15 Feb 1972 00:00:00 +0530 Thu, 09 May 2013 16:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150166 Sugar candy was treated as "sugar" for the exemption notification of 3 March 1958 because the term was read in light of the central excise-linked scheme and the statutory sucrose-content definition; a product remaining sugar in a different form and retaining the requisite sucrose content fell within the exemption and was outside sales tax under the West Bengal Sales Tax Act, 1954 and the earlier Bengal Finance (Sales Tax) Act, 1941. It was also not covered by the 6 February 1967 notification as hard-boiled sugar confectionery, since that category contemplated confectionery distinct from pure sugar merely processed by boiling or crystallisation. On that reasoning, sales tax could not be levied on the sugar candy. Case-Laws VAT and Sales Tax Tue, 15 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150166