https://www.taxtmi.com/caselaws?id=152441 Coriander remained taxable at the point of first purchase under item 9 of the Second Schedule because the applicable Central sales tax provision contained an amended, exhaustive list of declared goods that did not include coriander. The earlier Supreme Court decision on coriander under the unamended section 14(vi) did not displace the State entry, since it was based on a different statutory version and did not invalidate the State schedule item. The State levy therefore continued to operate, and the commodity could not be treated as non est or as having revived and vanished under the doctrine of eclipse. The challenge to the levy accordingly failed. en-us Fri, 22 Dec 1978 00:00:00 +0530 Wed, 03 Jul 2013 16:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152441 Coriander remained taxable at the point of first purchase under item 9 of the Second Schedule because the applicable Central sales tax provision contained an amended, exhaustive list of declared goods that did not include coriander. The earlier Supreme Court decision on coriander under the unamended section 14(vi) did not displace the State entry, since it was based on a different statutory version and did not invalidate the State schedule item. The State levy therefore continued to operate, and the commodity could not be treated as non est or as having revived and vanished under the doctrine of eclipse. The challenge to the levy accordingly failed. Case-Laws VAT and Sales Tax Fri, 22 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152441