https://www.taxtmi.com/caselaws?id=156403 Sugar-candy may ordinarily fall within the broader genus of sugar, but a taxing notification can treat it as a distinct commodity for sales tax purposes. Where the notification specifically names sugar-candy in the taxable list at 4 per cent from 1 May 1976, it is taxable separately even though sugar remains exempt under the same scheme. The earlier decision relied on by the dealer was distinguishable because sugar-candy had not then been separately specified. The operative principle is that specific inclusion in the taxable list prevails over a general exemption for the broader commodity class. en-us Thu, 02 Aug 1990 00:00:00 +0530 Thu, 19 Sep 2013 13:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156403 Sugar-candy may ordinarily fall within the broader genus of sugar, but a taxing notification can treat it as a distinct commodity for sales tax purposes. Where the notification specifically names sugar-candy in the taxable list at 4 per cent from 1 May 1976, it is taxable separately even though sugar remains exempt under the same scheme. The earlier decision relied on by the dealer was distinguishable because sugar-candy had not then been separately specified. The operative principle is that specific inclusion in the taxable list prevails over a general exemption for the broader commodity class. Case-Laws VAT and Sales Tax Thu, 02 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156403