TaxTMI 
TaxTMI 
1976 (7) TMI 150
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.... The question for our consideration is whether the appellant, a dealer in sugar-candy, has to pay sales tax under the Andhra Pradesh General Sales Tax Act, 1957. Under section 6 of the Andhra Pradesh General Sales Tax Act, 1957, sales or purchases of declared goods by a dealer shall be liable to tax at the rate and only at the point of sale or purchase, specified against each in the Third Schedule....
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.... has declared certain goods and "sugar" is one among them. Clause (viii) of that section refers to "sugar" as defined in item No.1 of the First Schedule to the Central Excises and Salt Act, 1944. Item No.1 of the First Schedule to the Central Excises and Salt Act, 1944, reads as follows: "Sugar, produced in a factory ordinarily using power in the course of production of sugar-'sugar' means any fo....
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....the Third Schedule will not make the imposition of sales tax on "sugarcandy" illegal. Under section 8 of the Andhra Pradesh General Sales Tax Act, subject to such restrictions and conditions as may be prescribed, including conditions as to licences and licence fees, a dealer who deals in the goods specified in the Fourth Schedule shall be exempt from tax under the Act in respect of such goods. In....
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....re separately mentioned in different schedules of the Sales Tax Act indicates that the legislature intended to treat them and treated them differently subjecting the one to tax and exempting the other from tax. As rightly observed by Chinnappa Reddy, J., though the only component of "sugar-candy" is "sugar" in common parlance the expressions "sugar" and "sugar-candy" are used to denote substances....