https://www.taxtmi.com/caselaws?id=250832 Patasa, harda and sakaria were treated as forms of sugar for the purpose of the GST exemption entry, so they continued to qualify under entry 86 of Schedule I. The exemption depended on additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 being leviable and not exempted, and the Court held that no further burden could be placed on the dealer to prove actual payment of that duty. The State's challenge therefore failed, and the Tribunal's view granting exemption remained undisturbed. en-us Fri, 13 Jun 2014 00:00:00 +0530 Tue, 21 Jul 2015 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250832 Patasa, harda and sakaria were treated as forms of sugar for the purpose of the GST exemption entry, so they continued to qualify under entry 86 of Schedule I. The exemption depended on additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 being leviable and not exempted, and the Court held that no further burden could be placed on the dealer to prove actual payment of that duty. The State's challenge therefore failed, and the Tribunal's view granting exemption remained undisturbed. Case-Laws VAT and Sales Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250832