https://www.taxtmi.com/caselaws?id=157839 An undefined tax entry was construed in its ordinary common parlance sense, and "power" was treated as electricity rather than diesel-generated energy; on that basis, diesel engine pump sets used for agriculture were held not to fall within the exemption for implements operated by power. The retrospective amendment to item 13 was treated as curative and clarificatory, removing the basis of the earlier interpretation without creating an impermissible fresh levy, and was upheld as within legislative competence. The constitutional challenge under Articles 14 and 19(1)(g) was rejected. en-us Wed, 15 Mar 1995 00:00:00 +0530 Fri, 11 Oct 2013 14:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157839 An undefined tax entry was construed in its ordinary common parlance sense, and "power" was treated as electricity rather than diesel-generated energy; on that basis, diesel engine pump sets used for agriculture were held not to fall within the exemption for implements operated by power. The retrospective amendment to item 13 was treated as curative and clarificatory, removing the basis of the earlier interpretation without creating an impermissible fresh levy, and was upheld as within legislative competence. The constitutional challenge under Articles 14 and 19(1)(g) was rejected. Case-Laws VAT and Sales Tax Wed, 15 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157839