https://www.taxtmi.com/caselaws?id=150919 An unqualified entry for "sugar" under the Madhya Pradesh General Sales Tax Act covers pure forms of sugar, including batasa, sugar-candy and chironjidana, where no other substance is mixed with them. The interpretation draws on common and commercial understanding, allied fiscal enactments and the significance of later amendments that expressly excluded those products. A turnover enhancement also requires supporting material: where books are not rejected through a genuine best-judgment assessment, an estimated addition based only on unexplained sugar consumption, suspicion or surmise is unsustainable. The earlier contrary interpretation of the sugar entry was disapproved. en-us Fri, 08 Nov 1974 00:00:00 +0530 Fri, 24 May 2013 16:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150919 An unqualified entry for "sugar" under the Madhya Pradesh General Sales Tax Act covers pure forms of sugar, including batasa, sugar-candy and chironjidana, where no other substance is mixed with them. The interpretation draws on common and commercial understanding, allied fiscal enactments and the significance of later amendments that expressly excluded those products. A turnover enhancement also requires supporting material: where books are not rejected through a genuine best-judgment assessment, an estimated addition based only on unexplained sugar consumption, suspicion or surmise is unsustainable. The earlier contrary interpretation of the sugar entry was disapproved. Case-Laws VAT and Sales Tax Fri, 08 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150919