https://www.taxtmi.com/caselaws?id=161260 Retrospective amendment of the Kerala General Sales Tax Act was applied to treat agarbathis as covered by the specific entry for "raw bathis." The later insertion of "agarbathis and other scented sticks" with retrospective effect governed the earlier period, and the amended entry was held to be constitutionally valid. On that basis, agarbathis could not be taxed as an unclassified item, and the specific schedule entry prevailed over the residual classification. en-us Fri, 18 Dec 1998 00:00:00 +0530 Fri, 10 Jan 2014 18:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161260 Retrospective amendment of the Kerala General Sales Tax Act was applied to treat agarbathis as covered by the specific entry for "raw bathis." The later insertion of "agarbathis and other scented sticks" with retrospective effect governed the earlier period, and the amended entry was held to be constitutionally valid. On that basis, agarbathis could not be taxed as an unclassified item, and the specific schedule entry prevailed over the residual classification. Case-Laws VAT and Sales Tax Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161260