STATE OF ORISSA Vs. SATYABADI SAHU AND SONS

JUDGEMENT

(1.) THIS Court at the instance of the State of Orissa in exercise of powers under section 23 (2) (b) of the Orissa Sales Tax Act, 1947, called upon the the Member, Additional Sales Tax Tribunal, Orissa, to state a case and refer the following question for opinion of the court :

(2.) IN the case of State of Gujarat v. Sakarwala Brothers [1967] 19 STC 24 (SC) the question for consideration was whether sugar included misri. The Commissioner of Sales Tax held that "sakar" (sugar-candy) was a form of sugar and was covered by the definition of "sugar". The Gujarat High Court also came to the same conclusion. In the Supreme Court the point was recanvassed. The Supreme Court REFERRED TO the definition of "sugar" in the First Schedule to the Central Excises and Salt Act, 1944, and ultimately came to the conclusion,