https://www.taxtmi.com/caselaws?id=163312 A specific tariff entry for bearings governed pre-amendment sales under the Tripura Value Added Tax Act, so the commodity could not be reclassified at a higher rate merely because purchasers intended different end use. The revenue could not shift to the motor vehicle parts entry on the basis of use when the statute did not require the seller to verify ultimate application. The later amendment was treated as clarificatory of the earlier classification scheme. As a result, the pre-amendment rate remained 4 per cent under the specific entry, while the higher demand based on end use was unsustainable. en-us Mon, 07 Jan 2008 00:00:00 +0530 Wed, 17 Dec 2014 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163312 A specific tariff entry for bearings governed pre-amendment sales under the Tripura Value Added Tax Act, so the commodity could not be reclassified at a higher rate merely because purchasers intended different end use. The revenue could not shift to the motor vehicle parts entry on the basis of use when the statute did not require the seller to verify ultimate application. The later amendment was treated as clarificatory of the earlier classification scheme. As a result, the pre-amendment rate remained 4 per cent under the specific entry, while the higher demand based on end use was unsustainable. Case-Laws VAT and Sales Tax Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163312