Section 2(c) in The Sugar (Special Excise Duty) Act, 1959
(c)" sugar" means any form of sugar, whether wholly or partially manufactured, but does not include-(i) khandsari sugar, that is to say sugar in the manu- facture of which neither a vacuum pan nor a vacuum evaporator is employed; or(ii)palmyra sugar, that is to say sugar manufactured from jaggery obtained by boiling the juice of the palmyra palm.
