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2009 (4) TMI 204 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHWhether on a true and proper interpretation of entry 39 of Schedule 'B', the Tribunal was correct in law in holding that the sugar globules being manufactured and sold by this dealer "fall under the said entry"? Held that:- When the sugar candy, illiachidana, batasa and other similar items having used sugar to the extent of 90% or more, then there can not be any doubt that 'Sugar Globules' (which are made of almost 100% of sugar) have to be regarded as sugar within the meaning of entry 39 of Schedule B' of the Act. Thus the 'Sugar Globules' fully answer the test of Sakarwal Brother's case (1966 (9) TMI 102 - SUPREME COURT OF INDIA). Moreover, that definition of sugar' is only illustrative. It is not exhaustive. There are well known principles of interpretation that illustrative definitions have wider scope to include even further items. In that context also it has to be held that 'Sugar Globules' would meet the characteristics of 'sugar including khandsari' and boora'. In the result, the question is answered in favour of the assessee and against the revenue.
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