1982 (1) TMI 163 - HC - VAT and Sales Tax

Summary

The Orissa High Court, in response to a query from the State of Orissa under the Orissa Sales Tax Act, held that sugar-candy falls under the tax exemption for sugar. This decision was based on a Supreme Court ruling that defined sugar broadly to include all forms of sugar. The Court rejected a conflicting view from the Delhi High Court and ruled in favor of the tax exemption for sugar-candy. The judgment was unanimous, and no costs were awarded.