https://www.taxtmi.com/caselaws?id=160572 Sugar candy was expressly excluded from the Assam General Sales Tax Act, 1993 exemption for sugar, so the State's restricted exemption validly applied to it. The challenge based on declared-goods treatment under the Central Sales Tax Act, 1956 also failed because the asserted tax-rate issue had to be examined in assessment proceedings and was not established on the record. A further objection based on the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was rejected: the excise-sharing arrangement did not by itself render the State sales tax void, and at most affected inter-governmental adjustment. The writ appeal consequently failed. en-us Thu, 22 Mar 2001 00:00:00 +0530 Fri, 20 Dec 2013 14:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160572 Sugar candy was expressly excluded from the Assam General Sales Tax Act, 1993 exemption for sugar, so the State's restricted exemption validly applied to it. The challenge based on declared-goods treatment under the Central Sales Tax Act, 1956 also failed because the asserted tax-rate issue had to be examined in assessment proceedings and was not established on the record. A further objection based on the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was rejected: the excise-sharing arrangement did not by itself render the State sales tax void, and at most affected inter-governmental adjustment. The writ appeal consequently failed. Case-Laws VAT and Sales Tax Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160572