https://www.taxtmi.com/caselaws?id=154495 An amended sales tax entry that expressly separated raw shrimps, prawns and lobsters from frozen or processed varieties was construed according to its plain language, with the words "other than" treated as a deliberate legislative distinction. On that basis, raw purchases and the later processed or frozen export commodity were regarded as different for the entry, supporting purchase tax on the locally purchased raw goods. The constitutional challenge also failed: the State Legislature was held competent to classify goods for sales tax purposes, the entry was not inconsistent with the Central Sales Tax Act, and the raw/frozen distinction was treated as a rational classification. The retrospective amendments were upheld as valid. en-us Wed, 20 Nov 1985 00:00:00 +0530 Thu, 22 Aug 2013 16:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154495 An amended sales tax entry that expressly separated raw shrimps, prawns and lobsters from frozen or processed varieties was construed according to its plain language, with the words "other than" treated as a deliberate legislative distinction. On that basis, raw purchases and the later processed or frozen export commodity were regarded as different for the entry, supporting purchase tax on the locally purchased raw goods. The constitutional challenge also failed: the State Legislature was held competent to classify goods for sales tax purposes, the entry was not inconsistent with the Central Sales Tax Act, and the raw/frozen distinction was treated as a rational classification. The retrospective amendments were upheld as valid. Case-Laws VAT and Sales Tax Wed, 20 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154495