https://www.taxtmi.com/caselaws?id=44903 Imported sugar fell within the exemption under Entry 5 of Schedule III to the Kerala General Sales Tax Act, 1963 because the statute incorporated the definition of sugar from the First Schedule to the Central Excises and Salt Act, 1944 by reference. That incorporated definition had to be applied on its own terms, and could not be narrowed by importing a limitation that excise goods under the constitutional entry are confined to goods manufactured or produced in India. The exemption therefore extended to all sugar satisfying the statutory definition, whether imported or domestically produced. en-us Wed, 30 Oct 1996 00:00:00 +0530 Tue, 14 Jul 2026 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44903 Imported sugar fell within the exemption under Entry 5 of Schedule III to the Kerala General Sales Tax Act, 1963 because the statute incorporated the definition of sugar from the First Schedule to the Central Excises and Salt Act, 1944 by reference. That incorporated definition had to be applied on its own terms, and could not be narrowed by importing a limitation that excise goods under the constitutional entry are confined to goods manufactured or produced in India. The exemption therefore extended to all sugar satisfying the statutory definition, whether imported or domestically produced. Case-Laws VAT / Sales Tax Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44903