https://www.taxtmi.com/caselaws?id=158703 Sugar-candy is commercially distinct from sugar and, under the common parlance test, is properly classified as a sugar preparation rather than sugar itself. Where the Karnataka Sales Tax Act separately taxes "sugar and sugar preparation" and the exemption entry is confined to "sugar" as described in the connected excise schedule, the exemption does not extend to confectionery-like products outside that description. On that basis, sugar-candy falls within the taxable net under item No. 18A of Part S of the Second Schedule and is not covered by entry 31-B of the Fifth Schedule. en-us Fri, 28 Feb 1997 00:00:00 +0530 Tue, 05 Nov 2013 17:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158703 Sugar-candy is commercially distinct from sugar and, under the common parlance test, is properly classified as a sugar preparation rather than sugar itself. Where the Karnataka Sales Tax Act separately taxes "sugar and sugar preparation" and the exemption entry is confined to "sugar" as described in the connected excise schedule, the exemption does not extend to confectionery-like products outside that description. On that basis, sugar-candy falls within the taxable net under item No. 18A of Part S of the Second Schedule and is not covered by entry 31-B of the Fifth Schedule. Case-Laws VAT and Sales Tax Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158703