1996 (10) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Majmudar, JJ. V.R. Reddy, Senior Advocate, (R.K. Sanghi, N.N. Sharma and A.K. Sanghi Advocates, with him), for the respondent. A.S. Nambiar, Senior Advocate, [G. Prakash and M.A. Firoz (NP), Advocates, with him], for the appellants. [Order]. - The judgment and order under appeal was delivered by the High Court at Kerala. It held that imported sugar was not exigible to tax under the provis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105 degree centigrade, would be more than ninety." 4.Having regard to the definition, it is plain that every grain of sugar, whether imported or produced in India, is exempt from the levy of tax under the said Act, provided that it has been produced in a factory ordinarily using power in....