https://www.taxtmi.com/caselaws?id=160254 Classification under the Andhra Pradesh General Sales Tax Act had to be determined by the wording in force for the relevant assessment year. Because the expression "in any other form including flush doors" was inserted into Entry 114 only by a 1989 amendment effective from 15 February 1989, that expanded language could not be applied to the 1987-88 assessment year. Novopan plywood used in making doors and windows therefore did not fall within Entry 114 and remained outside that taxable entry; the Tribunal's classification was left undisturbed. en-us Wed, 23 Jun 1999 00:00:00 +0530 Thu, 12 Dec 2013 18:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160254 Classification under the Andhra Pradesh General Sales Tax Act had to be determined by the wording in force for the relevant assessment year. Because the expression "in any other form including flush doors" was inserted into Entry 114 only by a 1989 amendment effective from 15 February 1989, that expanded language could not be applied to the 1987-88 assessment year. Novopan plywood used in making doors and windows therefore did not fall within Entry 114 and remained outside that taxable entry; the Tribunal's classification was left undisturbed. Case-Laws VAT and Sales Tax Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160254