https://www.taxtmi.com/caselaws?id=150520 Retrospective amendment to the explanation under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 was treated as operating from 1 April 1959 by legal fiction, so the concessional levy applied only to components visually identifiable and capable of separation by mechanical process. On that construction, groundnut oil used in manufacturing vanaspati did not qualify as a component part, and the earlier view based on chemical identifiability could not stand. The Tribunal's decision was set aside and the Revenue's position prevailed. en-us Tue, 04 Apr 1972 00:00:00 +0530 Sat, 18 May 2013 12:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150520 Retrospective amendment to the explanation under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 was treated as operating from 1 April 1959 by legal fiction, so the concessional levy applied only to components visually identifiable and capable of separation by mechanical process. On that construction, groundnut oil used in manufacturing vanaspati did not qualify as a component part, and the earlier view based on chemical identifiability could not stand. The Tribunal's decision was set aside and the Revenue's position prevailed. Case-Laws VAT and Sales Tax Tue, 04 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150520