https://www.taxtmi.com/caselaws?id=161465 A retrospective sales tax amendment excluding dry chillies from the relevant schedule entry was upheld because dry chillies were not vegetables in their common sense, and the amendment was treated as clarificatory, curing ambiguity rather than imposing an unconstitutional or confiscatory burden under article 19(1)(g). The challenge to the assessment also failed because the claimed deductions for gunny bags and dhalta were not sufficiently proved, and the factual findings accepting the turnover enhancement showed no illegality warranting interference. The tax liability and impugned orders were therefore left undisturbed. en-us Wed, 08 May 2002 00:00:00 +0530 Wed, 29 Jan 2014 15:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161465 A retrospective sales tax amendment excluding dry chillies from the relevant schedule entry was upheld because dry chillies were not vegetables in their common sense, and the amendment was treated as clarificatory, curing ambiguity rather than imposing an unconstitutional or confiscatory burden under article 19(1)(g). The challenge to the assessment also failed because the claimed deductions for gunny bags and dhalta were not sufficiently proved, and the factual findings accepting the turnover enhancement showed no illegality warranting interference. The tax liability and impugned orders were therefore left undisturbed. Case-Laws VAT and Sales Tax Wed, 08 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161465