https://www.taxtmi.com/caselaws?id=163353 An executive order could not narrow entry 16 of Schedule IV of the Andhra Pradesh Value Added Tax Act, 2005, which classified "bulk drugs" for concessional taxation at four per cent. The court reasoned that the power to remove difficulties under section 76(2) could operate only consistently with the Act, while changes to the Schedules had to follow the statutory mechanism under section 79. As a result, bulk drugs falling within entry 16 could not be confined to eight HSN-coded items or treated as unclassified goods at a higher rate. The assessment based on that restriction was unsustainable. en-us Wed, 10 Oct 2007 00:00:00 +0530 Sun, 21 Dec 2014 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163353 An executive order could not narrow entry 16 of Schedule IV of the Andhra Pradesh Value Added Tax Act, 2005, which classified "bulk drugs" for concessional taxation at four per cent. The court reasoned that the power to remove difficulties under section 76(2) could operate only consistently with the Act, while changes to the Schedules had to follow the statutory mechanism under section 79. As a result, bulk drugs falling within entry 16 could not be confined to eight HSN-coded items or treated as unclassified goods at a higher rate. The assessment based on that restriction was unsustainable. Case-Laws VAT and Sales Tax Wed, 10 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163353