https://www.taxtmi.com/caselaws?id=210905 The Andhra Pradesh HC held that entry 2 of the First Schedule to the Andhra Pradesh Value Added Tax Act, 2005 could not be restricted by HSN Codes issued under G.O. Ms. No. 1615, because a statutory Schedule can be altered only through the procedure prescribed by the Act. Section 79 provides the limited mechanism for amending Schedule entries, and section 76(2) does not authorise an executive or administrative order to curtail them. As the assessment was based on an impermissible HSN-based restriction, the assessment order was set aside and the matter remanded for fresh consideration in accordance with law after hearing the assessee. en-us Tue, 19 Jul 2011 00:00:00 +0530 Sat, 05 Jul 2014 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210905 The Andhra Pradesh HC held that entry 2 of the First Schedule to the Andhra Pradesh Value Added Tax Act, 2005 could not be restricted by HSN Codes issued under G.O. Ms. No. 1615, because a statutory Schedule can be altered only through the procedure prescribed by the Act. Section 79 provides the limited mechanism for amending Schedule entries, and section 76(2) does not authorise an executive or administrative order to curtail them. As the assessment was based on an impermissible HSN-based restriction, the assessment order was set aside and the matter remanded for fresh consideration in accordance with law after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210905