https://www.taxtmi.com/caselaws?id=159446 The amendment to section 6 of the Karnataka Sales Tax Act, 1957, was treated as a clarificatory expansion of the phrase "consumes such goods in the manufacture of other goods" to cover ancillary consumption. The levy continued to attach to the purchase of taxable goods, and the amendment did not change the essential nature of the impost or convert it into a tax on consumption. Retrospective operation was upheld because the Legislature was competent to enact the change and the amendment removed the basis of the earlier judicial interpretation while validating prior assessments. en-us Thu, 24 Jul 1997 00:00:00 +0530 Mon, 25 Nov 2013 16:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159446 The amendment to section 6 of the Karnataka Sales Tax Act, 1957, was treated as a clarificatory expansion of the phrase "consumes such goods in the manufacture of other goods" to cover ancillary consumption. The levy continued to attach to the purchase of taxable goods, and the amendment did not change the essential nature of the impost or convert it into a tax on consumption. Retrospective operation was upheld because the Legislature was competent to enact the change and the amendment removed the basis of the earlier judicial interpretation while validating prior assessments. Case-Laws VAT and Sales Tax Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159446