https://www.taxtmi.com/caselaws?id=180771 Exemption under the Third Schedule depended on whether refined white sugar made in India from imported raw sugar answered the statutory description of the goods after processing, not on whether additional excise duty had actually been borne. Because the assessing authority had not examined whether the raw sugar was transformed into a different commercial commodity, the rejection of exemption could not stand and the matter was remitted for fresh consideration. The Court also held that an alternative appellate remedy was not an absolute bar to writ jurisdiction, so the writ petition was maintainable and could be entertained in an appropriate case. en-us Tue, 08 Nov 2011 00:00:00 +0530 Mon, 18 Apr 2016 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180771 Exemption under the Third Schedule depended on whether refined white sugar made in India from imported raw sugar answered the statutory description of the goods after processing, not on whether additional excise duty had actually been borne. Because the assessing authority had not examined whether the raw sugar was transformed into a different commercial commodity, the rejection of exemption could not stand and the matter was remitted for fresh consideration. The Court also held that an alternative appellate remedy was not an absolute bar to writ jurisdiction, so the writ petition was maintainable and could be entertained in an appropriate case. Case-Laws VAT and Sales Tax Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180771