Description: A.R.Com/52/2010. Dated: 5-3-2011.
Ref: 1) CCT’s Ref.No: PMT/P & L/A.R.Com/2005, Dated 13-4-05.
Therefore, the ruling is that the White Sugar/ Refined Sugar, manufactured from imported Raw Sugar is exempt from VAT on par with the White Sugar/ Refined Sugar manufactured from the Sugar Cane or the indigenous Raw Sugar.
Source: Trade and Taxes volume no 18. Part no.3 march 2011. Page no. 151.
Our Comment: White Sugar/ Refined Sugar manufactured from imported sugar is exempt from VAT