https://www.taxtmi.com/caselaws?id=154602 Imported sugar fell within the exemption for sugar under entry 5 of the Third Schedule to the Kerala General Sales Tax Act, 1963, because the reference to sugar from the Central Excise schedule was used only to identify the commodity. The Court held that, in a fiscal statute, the exemption could not be narrowed by adding words or a limitation that the legislature had not expressed, including a restriction to sugar manufactured in India. Payment of customs duty and additional excise duty did not alter the construction of the exemption. Imported sugar was therefore not liable to sales tax, and the assessment was quashed. en-us Tue, 17 Sep 1985 00:00:00 +0530 Sat, 24 Aug 2013 11:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154602 Imported sugar fell within the exemption for sugar under entry 5 of the Third Schedule to the Kerala General Sales Tax Act, 1963, because the reference to sugar from the Central Excise schedule was used only to identify the commodity. The Court held that, in a fiscal statute, the exemption could not be narrowed by adding words or a limitation that the legislature had not expressed, including a restriction to sugar manufactured in India. Payment of customs duty and additional excise duty did not alter the construction of the exemption. Imported sugar was therefore not liable to sales tax, and the assessment was quashed. Case-Laws VAT and Sales Tax Tue, 17 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154602