https://www.taxtmi.com/caselaws?id=161471 Mobil oil and lubricants remained taxable at 8 per cent because the amended 20 per cent entry never became operative without the required commencement notification. Until Category XI was omitted, the goods continued under that specific 8 per cent entry; after omission, and with Category X still unenforced, they fell to the residuary entry, which also prescribed 8 per cent. The enhanced demand at 20 per cent was therefore unsustainable and the impugned notices could not stand. en-us Thu, 26 Sep 2002 00:00:00 +0530 Wed, 29 Jan 2014 16:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161471 Mobil oil and lubricants remained taxable at 8 per cent because the amended 20 per cent entry never became operative without the required commencement notification. Until Category XI was omitted, the goods continued under that specific 8 per cent entry; after omission, and with Category X still unenforced, they fell to the residuary entry, which also prescribed 8 per cent. The enhanced demand at 20 per cent was therefore unsustainable and the impugned notices could not stand. Case-Laws VAT and Sales Tax Thu, 26 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161471