https://www.taxtmi.com/caselaws?id=158602 Sugar candy (kallusakkare) falls within entry 31-B of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 and is exempt from sales tax because the entry adopts the statutory definition of sugar. The relevant tariff definition treats sugar as any form containing more than 90 per cent sucrose, and the commodity's chemical composition satisfied that threshold. That statutory test prevails over a narrower commercial understanding, so classification turns on the incorporated definition rather than ordinary trade parlance. Prior authority treating similar sugar preparations as sugar for tax purposes supports the same classification. en-us Tue, 01 Jul 1997 00:00:00 +0530 Fri, 01 Nov 2013 15:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158602 Sugar candy (kallusakkare) falls within entry 31-B of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 and is exempt from sales tax because the entry adopts the statutory definition of sugar. The relevant tariff definition treats sugar as any form containing more than 90 per cent sucrose, and the commodity's chemical composition satisfied that threshold. That statutory test prevails over a narrower commercial understanding, so classification turns on the incorporated definition rather than ordinary trade parlance. Prior authority treating similar sugar preparations as sugar for tax purposes supports the same classification. Case-Laws VAT and Sales Tax Tue, 01 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158602