https://www.taxtmi.com/caselaws?id=158234 Entry No. 16-B of the Karnataka entry tax law, read with the two notifications issued on 28 October 1986, was construed harmoniously to reflect the legislative intent behind the amendment and conditional assent. Because the amendment and notifications were published together, the exemption for the specified man-made fibre items could not be treated as a later, prospective carve-out in isolation. The excluded items were therefore outside the scope of entry No. 16-B from its inception, and entry tax levied on them for the intervening period was not sustainable. en-us Tue, 19 Dec 1995 00:00:00 +0530 Fri, 18 Oct 2013 15:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158234 Entry No. 16-B of the Karnataka entry tax law, read with the two notifications issued on 28 October 1986, was construed harmoniously to reflect the legislative intent behind the amendment and conditional assent. Because the amendment and notifications were published together, the exemption for the specified man-made fibre items could not be treated as a later, prospective carve-out in isolation. The excluded items were therefore outside the scope of entry No. 16-B from its inception, and entry tax levied on them for the intervening period was not sustainable. Case-Laws VAT and Sales Tax Tue, 19 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158234