https://www.taxtmi.com/caselaws?id=151037 Sugar-candy and palm sugar-candy were treated as sugar for sales tax purposes because they were regarded as sugar in another form, not a distinct substance, with the taxing character determined by composition and the statutory treatment of sugar under allied enactments. The commercial distinction between sugar and sugar-candy did not alter their basic identity for the West Bengal Sales Tax Act, 1954. As a result, the assessment remained valid for periods when sugar was taxable, but sales during the later exempt period could not be taxed and the assessment had to be recomputed to exclude that portion. en-us Fri, 19 Dec 1975 00:00:00 +0530 Mon, 27 May 2013 17:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151037 Sugar-candy and palm sugar-candy were treated as sugar for sales tax purposes because they were regarded as sugar in another form, not a distinct substance, with the taxing character determined by composition and the statutory treatment of sugar under allied enactments. The commercial distinction between sugar and sugar-candy did not alter their basic identity for the West Bengal Sales Tax Act, 1954. As a result, the assessment remained valid for periods when sugar was taxable, but sales during the later exempt period could not be taxed and the assessment had to be recomputed to exclude that portion. Case-Laws VAT and Sales Tax Fri, 19 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151037