https://www.taxtmi.com/caselaws?id=160939 A taxing entry that levies sales tax only on the first sale in Haryana did not extend to liquor stocks already purchased before the amendment date and later resold by the petitioners. After omission of the exemption entry and substitution of the taxing entry, the subsequent sale of those pre-existing stocks was treated as a second or later sale, not the first sale in the State, and the demand raised on that basis could not be sustained. The document applies strict construction of taxing statutes and states that the amended wording did not authorise taxation of sales already effected before 25 June 2001. en-us Thu, 07 Mar 2002 00:00:00 +0530 Thu, 26 Dec 2013 18:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160939 A taxing entry that levies sales tax only on the first sale in Haryana did not extend to liquor stocks already purchased before the amendment date and later resold by the petitioners. After omission of the exemption entry and substitution of the taxing entry, the subsequent sale of those pre-existing stocks was treated as a second or later sale, not the first sale in the State, and the demand raised on that basis could not be sustained. The document applies strict construction of taxing statutes and states that the amended wording did not authorise taxation of sales already effected before 25 June 2001. Case-Laws VAT and Sales Tax Thu, 07 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160939