https://www.taxtmi.com/caselaws?id=43374 Imported sugar was held to fall within the exemption entry in the Kerala General Sales Tax Act, 1963, because the Third Schedule used the Central Excises and Salt Act description only to identify the commodity. The incorporation was treated as limited and did not carry over any territorial restriction limiting sugar to domestic production. Applying strict construction of a fiscal exemption, the court refused to read additional words into the provision. Payment of customs tariff and additional excise duty on import did not alter the sales tax exemption analysis, so imported sugar was not liable to sales tax. en-us Tue, 17 Sep 1985 00:00:00 +0530 Sat, 14 Jan 2012 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43374 Imported sugar was held to fall within the exemption entry in the Kerala General Sales Tax Act, 1963, because the Third Schedule used the Central Excises and Salt Act description only to identify the commodity. The incorporation was treated as limited and did not carry over any territorial restriction limiting sugar to domestic production. Applying strict construction of a fiscal exemption, the court refused to read additional words into the provision. Payment of customs tariff and additional excise duty on import did not alter the sales tax exemption analysis, so imported sugar was not liable to sales tax. Case-Laws VAT and Sales Tax Tue, 17 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43374