https://www.taxtmi.com/caselaws?id=162257 The amendment to serial No. 81 of Schedule I under the West Bengal Sales Tax Act, 1994 is discussed as a placement of a qualifying expression within the exempted entry, with section 24 understood to permit tax-free goods in column (2) and conditions or exceptions in column (3). The text states that such legislative structuring is not ultra vires unless it contravenes the Constitution or the Act. It also records that a proceeding is not entertainable where available statutory forums have not been exhausted and the application is filed beyond the sixty-day limitation under section 8 of the West Bengal Taxation Tribunal Act, 1987. en-us Tue, 23 Mar 2004 00:00:00 +0530 Fri, 21 Feb 2014 16:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162257 The amendment to serial No. 81 of Schedule I under the West Bengal Sales Tax Act, 1994 is discussed as a placement of a qualifying expression within the exempted entry, with section 24 understood to permit tax-free goods in column (2) and conditions or exceptions in column (3). The text states that such legislative structuring is not ultra vires unless it contravenes the Constitution or the Act. It also records that a proceeding is not entertainable where available statutory forums have not been exhausted and the application is filed beyond the sixty-day limitation under section 8 of the West Bengal Taxation Tribunal Act, 1987. Case-Laws VAT and Sales Tax Tue, 23 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162257