Profits from Sale of Jaggery is Taxable under Tamil Nadu Sales Tax: Madras HC

E.Palaniappan Vs ITO (Madras High Court) In a recent ruling Madras HC decided the issue in favour of revenue that the essential characteristic of sugarcane in its original form, stands converted after processing, into jaggery and both the commodities are different and distinct from one another. The issue pertains to whether ‘gur’ and ‘jaggery’ as per Schedule III of the Tamil Nadu General Sales Tax Act, 1959 are different commodities or whether they are one and the same for the purpose of determining taxability of the profits from sale of jaggery. Assessee argued that ...