https://www.taxtmi.com/caselaws?id=156865 Sugar syrup was held not to fall within the exemption for "sugar" in entry 31B of the Fifth Schedule to the Karnataka Sales Tax Act, 1957. The Court treated sugar syrup as a distinct commercial commodity and read the exemption narrowly, limiting it to sugar itself rather than every form or variety of sugar. It also held that the earlier decision relied upon by the assessee, which concerned declared goods and inter-State sales, did not govern intra-State sales under the State Act. The assessment on sugar syrup was therefore upheld. en-us Fri, 16 Nov 1990 00:00:00 +0530 Wed, 25 Sep 2013 16:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156865 Sugar syrup was held not to fall within the exemption for "sugar" in entry 31B of the Fifth Schedule to the Karnataka Sales Tax Act, 1957. The Court treated sugar syrup as a distinct commercial commodity and read the exemption narrowly, limiting it to sugar itself rather than every form or variety of sugar. It also held that the earlier decision relied upon by the assessee, which concerned declared goods and inter-State sales, did not govern intra-State sales under the State Act. The assessment on sugar syrup was therefore upheld. Case-Laws VAT and Sales Tax Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156865