https://www.taxtmi.com/caselaws?id=360153 Sugar powder containing about 96% sucrose with a small admixture of starch was treated as sugar for sales tax purposes because powdering did not change its essential character and the statutory definition covered sugar above the prescribed sucrose threshold. The commodity therefore remained exempt and was not diverted to the residuary entry. Once the turnover was held to relate to exempt sugar, the penalty based on that assessment also failed. The revision accordingly failed, and both the exemption claim and the challenge to penalty succeeded in favour of the assessee. en-us Wed, 28 Mar 2018 00:00:00 +0530 Fri, 11 May 2018 06:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360153 Sugar powder containing about 96% sucrose with a small admixture of starch was treated as sugar for sales tax purposes because powdering did not change its essential character and the statutory definition covered sugar above the prescribed sucrose threshold. The commodity therefore remained exempt and was not diverted to the residuary entry. Once the turnover was held to relate to exempt sugar, the penalty based on that assessment also failed. The revision accordingly failed, and both the exemption claim and the challenge to penalty succeeded in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360153