https://www.taxtmi.com/caselaws?id=155706 Lisa sugar qualifies as declared goods under section 14(viii) of the Central Sales Tax Act only if it satisfies the statutory definition of sugar in tariff item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944, namely a sugar form with sucrose content above 90 per cent on the prescribed dry basis. That factual identity must be determined first by the assessing authority. If the commodity so qualifies, section 15 of the Central Sales Tax Act restricts the State levy and turnover cannot be taxed under the Karnataka Sales Tax Act. The earlier exemption ruling did not decide this question. The assessment was quashed and the matter remitted for fresh factual determination. en-us Fri, 24 Feb 1989 00:00:00 +0530 Fri, 06 Sep 2013 17:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155706 Lisa sugar qualifies as declared goods under section 14(viii) of the Central Sales Tax Act only if it satisfies the statutory definition of sugar in tariff item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944, namely a sugar form with sucrose content above 90 per cent on the prescribed dry basis. That factual identity must be determined first by the assessing authority. If the commodity so qualifies, section 15 of the Central Sales Tax Act restricts the State levy and turnover cannot be taxed under the Karnataka Sales Tax Act. The earlier exemption ruling did not decide this question. The assessment was quashed and the matter remitted for fresh factual determination. Case-Laws VAT and Sales Tax Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155706