Jagannatha Shetty, J.
1. The common question involved in these petitions is : Whether the unflavored liquid sugar (golden syrup) sold by the assessee falls within entry 31-B of the Fifth Schedule to the Karnataka Sales Tax Act Entry 31-B reads : 'Sugar other than sugar candy, confectionery and the like.'
2. It is not in dispute that the assessee converted sugar into liquid by boiling it to a certain temperature after adding water and salt and that was sold in bottles to confectioners and bakers. All the authorities below have held that sugar in the form of syrup prepared by the assessee cannot get exemption as simple sugar. It seems to us that the view taken by the authorities is not unreasonable. Entry 31-B means sugar and not any form of sugar or variety of sugar. Varieties of sugar may fall within the meaning of the word 'sugar', but not forms of sugar. Syrup is a form of sugar and certainly the assessee cannot claim the benefit of entry 31-B.
3. The revision petitions are, therefore, dismissed.