https://www.taxtmi.com/caselaws?id=151316 Under the Andhra Pradesh General Sales Tax Act, sugar-candy was treated as a separate taxable item and not as exempt "sugar" in the schedule entries. The statutory scheme under section 6, read with the Third Schedule, imposed tax on declared goods at the specified rate and point, while sugar was exempt under section 8 read with the Fourth Schedule. The definitions drawn from the Central Sales Tax Act, 1956 and the Central Excises and Salt Act, 1944 did not require sugar-candy to be classified as sugar for exemption purposes. In common parlance, the two were distinct, and the legislative separation in different schedules confirmed taxability. en-us Wed, 21 Jul 1976 00:00:00 +0530 Tue, 04 Jun 2013 13:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151316 Under the Andhra Pradesh General Sales Tax Act, sugar-candy was treated as a separate taxable item and not as exempt "sugar" in the schedule entries. The statutory scheme under section 6, read with the Third Schedule, imposed tax on declared goods at the specified rate and point, while sugar was exempt under section 8 read with the Fourth Schedule. The definitions drawn from the Central Sales Tax Act, 1956 and the Central Excises and Salt Act, 1944 did not require sugar-candy to be classified as sugar for exemption purposes. In common parlance, the two were distinct, and the legislative separation in different schedules confirmed taxability. Case-Laws VAT and Sales Tax Wed, 21 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151316