https://www.taxtmi.com/caselaws?id=41899 Sugar-candy was treated as a distinct commercial commodity for sales tax purposes where the Orissa notifications separately placed it in the taxable schedule, even though sugar itself enjoyed exemption by reference to Item 1 of the First Schedule to the Central Excises and Salt Act, 1944. The separation of sugar and sugar-candy in different lists showed legislative intent to tax them differently, and the fact that sugar-candy is derived from sugar did not extend the exemption to it. The assessee's challenge therefore failed and sugar-candy remained liable to tax under the relevant entry for the assessment period. en-us Wed, 31 Oct 1984 00:00:00 +0530 Mon, 07 Jun 2010 17:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41899 Sugar-candy was treated as a distinct commercial commodity for sales tax purposes where the Orissa notifications separately placed it in the taxable schedule, even though sugar itself enjoyed exemption by reference to Item 1 of the First Schedule to the Central Excises and Salt Act, 1944. The separation of sugar and sugar-candy in different lists showed legislative intent to tax them differently, and the fact that sugar-candy is derived from sugar did not extend the exemption to it. The assessee's challenge therefore failed and sugar-candy remained liable to tax under the relevant entry for the assessment period. Case-Laws VAT and Sales Tax Wed, 31 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41899