https://www.taxtmi.com/caselaws?id=153010 The sales tax exemption for "sugar" covered commercially recognised forms of sugar, not merely refined or powdered sugar, where the product retained its essential character and contained no additive or foreign ingredient. A change in shape or crystallised form did not create a distinct taxable commodity. Misri, as purified crystallised sugar, and batasha, as sugar moulded into another shape, therefore fell within the exemption entry. Products containing starch or other added substances could be treated differently because admixture may alter the commodity's character. The exemption consequently applied to misri and batasha. en-us Thu, 18 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 17:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153010 The sales tax exemption for "sugar" covered commercially recognised forms of sugar, not merely refined or powdered sugar, where the product retained its essential character and contained no additive or foreign ingredient. A change in shape or crystallised form did not create a distinct taxable commodity. Misri, as purified crystallised sugar, and batasha, as sugar moulded into another shape, therefore fell within the exemption entry. Products containing starch or other added substances could be treated differently because admixture may alter the commodity's character. The exemption consequently applied to misri and batasha. Case-Laws VAT and Sales Tax Thu, 18 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153010