https://www.taxtmi.com/caselaws?id=154537 Sugar-candy was treated as a distinct commercial commodity from sugar for sales tax purposes because it was separately included in the taxable schedule, while sugar remained exempt. The prior view that sugar-candy falls within sugar was distinguished on the basis that it did not address a statute that specifically names sugar-candy as taxable. Applying the common parlance and legislative classification approach, the Court recognised the legislature's power to tax separate goods even if one is manufactured from another. The writ challenge failed and the assessments were sustained. en-us Wed, 31 Oct 1984 00:00:00 +0530 Fri, 23 Aug 2013 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154537 Sugar-candy was treated as a distinct commercial commodity from sugar for sales tax purposes because it was separately included in the taxable schedule, while sugar remained exempt. The prior view that sugar-candy falls within sugar was distinguished on the basis that it did not address a statute that specifically names sugar-candy as taxable. Applying the common parlance and legislative classification approach, the Court recognised the legislature's power to tax separate goods even if one is manufactured from another. The writ challenge failed and the assessments were sustained. Case-Laws VAT and Sales Tax Wed, 31 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154537