https://www.taxtmi.com/caselaws?id=163323 The Tribunal held that once the Commissioner, acting under the advance ruling provision, interprets a statutory entry and determines that railway carriage batteries fall within that entry as parts of railway coaches and engines, that interpretation applies from the date the entry came into force. A statutory entry cannot be given one meaning before the ruling and another after it. The Commissioner had no authority under the West Bengal Value Added Tax Act, 2003 to restrict the ruling to prospective operation only. The Tribunal distinguished the earlier regime under the West Bengal Sales Tax Act, 1994, and set aside the rider limiting the decision's effect prospectively. en-us Mon, 27 Nov 2006 00:00:00 +0530 Mon, 31 Mar 2014 15:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163323 The Tribunal held that once the Commissioner, acting under the advance ruling provision, interprets a statutory entry and determines that railway carriage batteries fall within that entry as parts of railway coaches and engines, that interpretation applies from the date the entry came into force. A statutory entry cannot be given one meaning before the ruling and another after it. The Commissioner had no authority under the West Bengal Value Added Tax Act, 2003 to restrict the ruling to prospective operation only. The Tribunal distinguished the earlier regime under the West Bengal Sales Tax Act, 1994, and set aside the rider limiting the decision's effect prospectively. Case-Laws VAT and Sales Tax Mon, 27 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163323