https://www.taxtmi.com/caselaws?id=151527 A retrospective amendment to a tax schedule can redefine the applicable entry for a commodity from the commencement of the principal enactment, displacing any earlier classification. Here, the amendment expressly included cashewnuts within the entry for nuts, so the prior treatment of cashewnuts as dry fruits could not survive. The governing classification therefore became nuts under the amended schedule, with assessment to be made accordingly and excess collection refundable. The key principle is that retrospective statutory inclusion in a schedule controls the tax position for the relevant period and overrides contrary prior classification. en-us Mon, 01 Aug 1977 00:00:00 +0530 Thu, 06 Jun 2013 18:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151527 A retrospective amendment to a tax schedule can redefine the applicable entry for a commodity from the commencement of the principal enactment, displacing any earlier classification. Here, the amendment expressly included cashewnuts within the entry for nuts, so the prior treatment of cashewnuts as dry fruits could not survive. The governing classification therefore became nuts under the amended schedule, with assessment to be made accordingly and excess collection refundable. The key principle is that retrospective statutory inclusion in a schedule controls the tax position for the relevant period and overrides contrary prior classification. Case-Laws VAT and Sales Tax Mon, 01 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151527