https://www.taxtmi.com/caselaws?id=48574 Sugar globules consisting almost entirely of sugar, without other ingredients, fall within the Schedule B exemption for "sugar including khandsari and boora" under the Haryana General Sales Tax Act, 1973. Classification depends on the goods' essential character and sucrose content rather than their shape, form or end use. Products containing more than 90% sucrose and retaining the character of sugar remain covered by the sugar entry even when marketed as shaped articles. The exemption entry therefore extends to sugar globules. en-us Wed, 15 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48574 Sugar globules consisting almost entirely of sugar, without other ingredients, fall within the Schedule B exemption for "sugar including khandsari and boora" under the Haryana General Sales Tax Act, 1973. Classification depends on the goods' essential character and sucrose content rather than their shape, form or end use. Products containing more than 90% sucrose and retaining the character of sugar remain covered by the sugar entry even when marketed as shaped articles. The exemption entry therefore extends to sugar globules. Case-Laws VAT and Sales Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48574