STATE OF ANDHRA PRADESH Vs. HARIKISHAN OMPRAKASH BANG

JUDGEMENT

(1.) THIS revision petition has been filed challenging the decision of the Sales Tax Appellate Tribunal, Hyderabad, dated 21.9.2012. We have heard the learned, counsel for the appellant and gone through the impugned judgment and order of the learned Tribunal.

(2.) THE point which arises for consideration in this revision is whether sugar candy and Maka Pohai (Maize Poha) can be treated as separate item of goods to attract separate tax component.

(3.) IT has been further held in the case of Abdul Malik & Co. v. Commercial Tax Officer reported in : (1963 14 STC 214 and in the case of Vasantha & Co. v. State of Madras, reported in : (1963) 14 STC 696 that sugar candy falls within the definition of sugar.