https://www.taxtmi.com/caselaws?id=153144 Sugar includes all forms of the commodity regardless of shape, texture, colour, density or name, so sugar-candy was treated as falling within the exempted article. Because sugar was already a tax-free item under the exemption entry, sugar-candy inherited the same exemption. The contrary view of the Delhi High Court was not followed in light of the binding Supreme Court interpretation, and the issue was answered against the Revenue and in favour of the assessee. en-us Thu, 21 Jan 1982 00:00:00 +0530 Thu, 18 Jul 2013 16:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153144 Sugar includes all forms of the commodity regardless of shape, texture, colour, density or name, so sugar-candy was treated as falling within the exempted article. Because sugar was already a tax-free item under the exemption entry, sugar-candy inherited the same exemption. The contrary view of the Delhi High Court was not followed in light of the binding Supreme Court interpretation, and the issue was answered against the Revenue and in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 21 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153144