https://www.taxtmi.com/caselaws?id=154153 Unflavoured liquid sugar sold as golden syrup was held not to fall within Entry 31-B of the Karnataka Sales Tax Act, which exempts "sugar other than sugar candy, confectionery and the like". The Karnataka HC construed "sugar" in the entry as referring to sugar in its ordinary sense, not every liquid or processed form in which sugar may appear. Because the product was prepared by boiling sugar with water and salt into a bottled syrup, it was treated as a distinct form and not as exempt sugar under the entry. Exemption was therefore denied and the result was against the assessee. en-us Thu, 12 Jan 1984 00:00:00 +0530 Fri, 09 Aug 2013 15:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154153 Unflavoured liquid sugar sold as golden syrup was held not to fall within Entry 31-B of the Karnataka Sales Tax Act, which exempts "sugar other than sugar candy, confectionery and the like". The Karnataka HC construed "sugar" in the entry as referring to sugar in its ordinary sense, not every liquid or processed form in which sugar may appear. Because the product was prepared by boiling sugar with water and salt into a bottled syrup, it was treated as a distinct form and not as exempt sugar under the entry. Exemption was therefore denied and the result was against the assessee. Case-Laws VAT and Sales Tax Thu, 12 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154153