https://www.taxtmi.com/caselaws?id=161734 Imported sugar fell within Entry 31-B of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 before the 2001 amendment because the entry incorporated the statutory description of sugar as written, without adding any limitation based on origin. The imported character of the goods did not justify reading in a restriction that was not present in the text then in force, so the pre-amendment exemption applied. The retrospective insertion of the words "produced or manufactured in India" was invalid because a taxing amendment cannot retrospectively create a new liability or withdraw an existing exemption unless legislative intent is clear and express. The retrospective exclusion of imported sugar was therefore unconstitutional. en-us Mon, 26 May 2003 00:00:00 +0530 Wed, 05 Feb 2014 14:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161734 Imported sugar fell within Entry 31-B of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 before the 2001 amendment because the entry incorporated the statutory description of sugar as written, without adding any limitation based on origin. The imported character of the goods did not justify reading in a restriction that was not present in the text then in force, so the pre-amendment exemption applied. The retrospective insertion of the words "produced or manufactured in India" was invalid because a taxing amendment cannot retrospectively create a new liability or withdraw an existing exemption unless legislative intent is clear and express. The retrospective exclusion of imported sugar was therefore unconstitutional. Case-Laws VAT and Sales Tax Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161734