https://www.taxtmi.com/caselaws?id=160349 The State Legislature was competent to exclude sugar candy from the exempted list under the Assam General Sales Tax Act, 1993 because classification of goods for tax and exemption falls within the State's fiscal legislative field. The exclusion was upheld as valid since sugar candy was treated as a commercially distinct commodity obtained by a special process, not as an inseparable form of sugar. That classification was found non-arbitrary and therefore did not infringe Articles 14, 19 or 301 of the Constitution. en-us Fri, 04 Jun 1999 00:00:00 +0530 Mon, 16 Dec 2013 15:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160349 The State Legislature was competent to exclude sugar candy from the exempted list under the Assam General Sales Tax Act, 1993 because classification of goods for tax and exemption falls within the State's fiscal legislative field. The exclusion was upheld as valid since sugar candy was treated as a commercially distinct commodity obtained by a special process, not as an inseparable form of sugar. That classification was found non-arbitrary and therefore did not infringe Articles 14, 19 or 301 of the Constitution. Case-Laws VAT and Sales Tax Fri, 04 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160349