https://www.taxtmi.com/caselaws?id=164255 A sugar substitute in tablet and powder form containing aspartame was held to fall within entry 62 of the First Schedule to the Kerala General Sales Tax Act, 1963, because it functioned as a sweetening agent used in food preparations. The court noted that the manufacturer's description showed use in a wide range of food products, and the fact that it was also used in tea, coffee and other beverages did not take it outside the entry. It therefore rejected classification under the residuary entry and declined to apply the tax rate applicable to sugar on legislative policy grounds. en-us Thu, 01 Oct 2009 00:00:00 +0530 Fri, 31 Oct 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164255 A sugar substitute in tablet and powder form containing aspartame was held to fall within entry 62 of the First Schedule to the Kerala General Sales Tax Act, 1963, because it functioned as a sweetening agent used in food preparations. The court noted that the manufacturer's description showed use in a wide range of food products, and the fact that it was also used in tea, coffee and other beverages did not take it outside the entry. It therefore rejected classification under the residuary entry and declined to apply the tax rate applicable to sugar on legislative policy grounds. Case-Laws VAT and Sales Tax Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164255