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TMI Blog1976 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... sugar-candy, has to pay sales tax under the Andhra Pradesh General Sales Tax Act, 1957. Under section 6 of the Andhra Pradesh General Sales Tax Act, 1957, sales or purchases of declared goods by a dealer shall be liable to tax at the rate 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of that section refers to "sugar" as defined in item No.1 of the First Schedule to the Central Excises and Salt Act, 1944. Item No.1 of the First Schedule to the Central Excises and Salt Act, 1944, reads as follows: "Sugar, produced in a factory ordinarily using power in the course of production of sugar-'sugar' means any form of sugar in which the sucrose content, if expressed as a percentage o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... candy" illegal. Under section 8 of the Andhra Pradesh General Sales Tax Act, subject 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicates that the legislature intended to treat them and treated them differently subjecting the one to tax and exempting the other from tax. As rightly observed by Chinnappa Reddy, J., though the only component of "sugar-candy" is "sugar" in common parlance the expressions "sugar" and "sugar-candy" are used to denote substances identifiable as distinct substances and if the expressions "sugar" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y one of construction for which the remedy would not be by way of a writ petition. It is not for the court to advise as to whether the proper procedure would be to make a reference, or what should be the nature of proceeding in such a case. Suffice it to say, in my opinion, the appellant has misconceived his remedy. With the addition of these observations, I agree with the judgment just delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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