https://www.taxtmi.com/caselaws?id=159775 A delegated exemption notification under Explanation II to Entry 16-B could not survive a later retrospective amendment that incorporated only specified iron and steel items into the Schedule and omitted component parts and inputs manufactured from those items. Entry 16-B treated raw materials, component parts and inputs as separate taxable categories, and the legislative amendment reflected a clear intent to withdraw the exemption for the omitted category. A notification cannot prevail against the amended parent statute on the same subject, so the exemption became ineffective by implication to the extent of the inconsistency, leaving the disputed goods liable to entry tax. en-us Tue, 15 Sep 1998 00:00:00 +0530 Sat, 30 Nov 2013 18:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159775 A delegated exemption notification under Explanation II to Entry 16-B could not survive a later retrospective amendment that incorporated only specified iron and steel items into the Schedule and omitted component parts and inputs manufactured from those items. Entry 16-B treated raw materials, component parts and inputs as separate taxable categories, and the legislative amendment reflected a clear intent to withdraw the exemption for the omitted category. A notification cannot prevail against the amended parent statute on the same subject, so the exemption became ineffective by implication to the extent of the inconsistency, leaving the disputed goods liable to entry tax. Case-Laws VAT and Sales Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159775