https://www.taxtmi.com/caselaws?id=161597 Sugar candy qualifies for exemption under entry 56 of the Third Schedule to the Kerala General Sales Tax Act, 1963 only if it satisfies the tariff-based definition of sugar in the Central Excise Tariff Act, namely sugar with more than 90 per cent sucrose content. The Court rejected a common parlance approach and treated the tariff description as controlling. Relying on Sakarwala Brothers, it held that refined sugar products falling within that statutory definition are covered by the entry. On that basis, sugar candy meeting the sucrose threshold was exempt from sales tax, and the revision was dismissed. en-us Tue, 10 Sep 2002 00:00:00 +0530 Sat, 01 Feb 2014 15:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161597 Sugar candy qualifies for exemption under entry 56 of the Third Schedule to the Kerala General Sales Tax Act, 1963 only if it satisfies the tariff-based definition of sugar in the Central Excise Tariff Act, namely sugar with more than 90 per cent sucrose content. The Court rejected a common parlance approach and treated the tariff description as controlling. Relying on Sakarwala Brothers, it held that refined sugar products falling within that statutory definition are covered by the entry. On that basis, sugar candy meeting the sucrose threshold was exempt from sales tax, and the revision was dismissed. Case-Laws VAT and Sales Tax Tue, 10 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161597