https://www.taxtmi.com/caselaws?id=160757 Imported sugar was treated as covered by section 14(viii) of the Central Sales Tax Act, because the tariff sub-headings of the Central Excise Tariff Act were incorporated into that provision and operated as part of it; on that basis, imported sugar fell within the declared-goods regime and was taxable at the first sale under the pre-amendment West Bengal scheme. The West Bengal Finance Act, 1999 was described as declaratory and clarificatory in moving sugar other than India-made sugar to the single-point schedule, and its retrospective operation was upheld as a valid exercise of legislative power. The distinction between India-made and imported sugar was considered a rational tax classification and no breach of Articles 14, 301 or 304 was made out. en-us Fri, 08 Oct 1999 00:00:00 +0530 Tue, 24 Dec 2013 12:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160757 Imported sugar was treated as covered by section 14(viii) of the Central Sales Tax Act, because the tariff sub-headings of the Central Excise Tariff Act were incorporated into that provision and operated as part of it; on that basis, imported sugar fell within the declared-goods regime and was taxable at the first sale under the pre-amendment West Bengal scheme. The West Bengal Finance Act, 1999 was described as declaratory and clarificatory in moving sugar other than India-made sugar to the single-point schedule, and its retrospective operation was upheld as a valid exercise of legislative power. The distinction between India-made and imported sugar was considered a rational tax classification and no breach of Articles 14, 301 or 304 was made out. Case-Laws VAT and Sales Tax Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160757