TMI Blog1990 (8) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and in the circumstances of the case, the learned Judicial Member was justified to hold that sugar-candy is tax-free although it has been specifically made taxable at 4 per cent from May 1, 1976 by Finance Department Notification No. 20215 dated April 23, 1976." 2.. During years 1978-79 and 1979-80 the dealer was manufacturing and selling sugar-candy amongst other articles. The Sales Tax Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question extracted earlier. 3.. Mr. A.B. Mishra, learned Standing Counsel appearing for the Department, submitted that in the notification under section 5 of the Act sugar-candy has been specifically mentioned to be taxable at 4 per cent on the sale turnover with effect from May 1, 1976. Accordingly, sugar which is exempted from tax under section 6 of the Act is a different commercial commodi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of taxation a taxing authority cannot treat sugar-candy as sugar. In the decision reported in [19821 51 STC 75 (Orissa) (State of Orissa v. Satyabadi Sahu Sons) sugar-candy is not held to have been a separate place in the notification under section 5 of the Act. Previously, sugar was the only category of goods which was tax-free in serial No. 37 of the notification under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the dealer by stating that the Judicial Member was not justified to hold that sugar-candy is tax-free although it has been specifically made taxable at four per cent from May 1, 1976, by Finance Department Notification No. 20215 dated April 23, 1976. 6.. There shall be no order as to costs. J.M. MAHAPATRA, J.-I agree. Reference answered in the negative. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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