https://www.taxtmi.com/caselaws?id=156228 Sweetmeats were held taxable under the residuary sales tax provision before 1 June 1987 because they were not shown to fall within any exemption entry, so the levy was authorised by law and did not violate Article 265. The later Schedule I exemption for sweetmeats operated only prospectively from 1 June 1987; the Statement of Objects and Reasons could not alter the clear text of the amendment, and prior tax payment did not bar the challenge. The earlier demand for the pre-exemption period therefore remained enforceable. en-us Fri, 23 Mar 1990 00:00:00 +0530 Mon, 16 Sep 2013 16:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156228 Sweetmeats were held taxable under the residuary sales tax provision before 1 June 1987 because they were not shown to fall within any exemption entry, so the levy was authorised by law and did not violate Article 265. The later Schedule I exemption for sweetmeats operated only prospectively from 1 June 1987; the Statement of Objects and Reasons could not alter the clear text of the amendment, and prior tax payment did not bar the challenge. The earlier demand for the pre-exemption period therefore remained enforceable. Case-Laws VAT and Sales Tax Fri, 23 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156228