https://www.taxtmi.com/caselaws?id=155704 Taxability of sewai depended on the exact wording of the Schedule II entry in force during the relevant assessment years, because the entry had been amended over time. The Board of Revenue could not apply an earlier classification to treat sewai as a cereal taxable at 2% without first ascertaining the precise statutory text applicable in 1977-78 and 1978-79. The operative point is that rate and classification under the M.P. General Sales Tax Act turn on the contemporaneous entry in force at the material time, not on a prior version of the schedule. en-us Tue, 16 Aug 1988 00:00:00 +0530 Fri, 06 Sep 2013 17:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155704 Taxability of sewai depended on the exact wording of the Schedule II entry in force during the relevant assessment years, because the entry had been amended over time. The Board of Revenue could not apply an earlier classification to treat sewai as a cereal taxable at 2% without first ascertaining the precise statutory text applicable in 1977-78 and 1978-79. The operative point is that rate and classification under the M.P. General Sales Tax Act turn on the contemporaneous entry in force at the material time, not on a prior version of the schedule. Case-Laws VAT and Sales Tax Tue, 16 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155704