Sales tax classification turns on the wording in force for the relevant year, not later amendments.

Classification under the Andhra Pradesh General Sales Tax Act had to be determined by the wording in force for the relevant assessment year. Because the expression "in any other form including flush doors" was inserted into Entry 114 only by a 1989 amendment effective from 15 February 1989, that expanded language could not be applied to the 1987-88 assessment year. Novopan plywood used in making doors and windows therefore did not fall within Entry 114 and remained outside that taxable entry; the Tribunal's classification was left undisturbed.

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Issues: Whether Novopan plywood used in the manufacture of doors and windows was classifiable under Entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or as unclassified goods for the assessment year 1987-88.

Analysis: The classification had to be tested with reference to the law applicable to the relevant assessment year. The words "in any other form including flush doors" were introduced into Entry 114 only by the Andhra Pradesh General Sales Tax (Amendment) Act, 1989, with effect from 15 February 1989. Since that amendment was not in force during the assessment year in question, the expanded wording could not be applied retrospectively to bring the commodity within Entry 114.

Conclusion: The commodity was not taxable under Entry 114 for the assessment year 1987-88 and remained outside that entry.

Final Conclusion: The revision failed and the classification adopted by the Tribunal was left undisturbed.

Ratio Decidendi: A commodity cannot be brought within a taxing entry on the basis of words introduced into that entry by a subsequent amendment unless the amendment is operative for the relevant assessment period.

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