1976 (7) TMI 150

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....te and only at the point of sale or purchase, specified against each in the Third Schedule on his turnover of such sales or purchases for each year. Item 12 in the Third 'Schedule is "sugar-candy" and it is to be taxed at the point of first sale in the State. Thus, reading section 6 along with entry 12 in the Third Schedule, the appellant is liable to pay sales tax on the "sugar-candy". But the learned counsel for the appellant, with reference to the definition of "declared goods", argued that "sugar" includes "sugar-candy" and since "sugar" is exempted from the payment of sales tax under section 8 read with entry 6 in the Fourth Schedule, "sugarcandy" also is exempt from the payment of sales tax. It is true that section 2(f) of the Act def....

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....ect 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 the Fourth Schedule "sugar" is shown as item 6. The explanation to that schedule says that the expression in item 6 is to have the same meaning assigned to it in the Additional Duties of Excise (Goods of Special Importance) Act, 1957. When we look to that Act, once again, it embodies the definition of "sugar" as mentioned in the First Schedule to the Central Excises and Salt Act. Thus, "sugar" as such is exempt from sales tax. It is argued by the learned counsel for the appellant that in view of ....