https://www.taxtmi.com/caselaws?id=160359 Imported refined sugar was held not to fall within the specified tariff sub-headings in section 14(viii) of the Central Sales Tax Act, so it did not qualify as declared goods and could not claim the protections under section 15 or article 286. On that basis, the State was competent to treat imported sugar differently from sugar produced in India under the Tamil Nadu General Sales Tax Act, and the classification was not found to violate article 14; the challenges under articles 301 and 304 were not pressed. The levy and differential classification of imported sugar were upheld, and the connected petitions were dismissed. en-us Thu, 06 May 1999 00:00:00 +0530 Mon, 16 Dec 2013 16:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160359 Imported refined sugar was held not to fall within the specified tariff sub-headings in section 14(viii) of the Central Sales Tax Act, so it did not qualify as declared goods and could not claim the protections under section 15 or article 286. On that basis, the State was competent to treat imported sugar differently from sugar produced in India under the Tamil Nadu General Sales Tax Act, and the classification was not found to violate article 14; the challenges under articles 301 and 304 were not pressed. The levy and differential classification of imported sugar were upheld, and the connected petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 06 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160359