https://www.taxtmi.com/caselaws?id=164386 Cement brought into a local area for use in manufacturing cement poles did not qualify for the limited special rate under Explanation II to the entry tax notification, because that carve-out applied only to specified goods used as raw material in the manufacture of tobacco products and liquor. The main entry tax liability under the relevant charging provision therefore continued to apply. A later notification deleting cement from the entry could not operate retrospectively merely because the budget speech had referred to a proposed benefit, as only the statutory text actually brought into force governs and retrospective effect must be express. The claimed exemption and retrospective relief were rejected. en-us Thu, 06 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164386 Cement brought into a local area for use in manufacturing cement poles did not qualify for the limited special rate under Explanation II to the entry tax notification, because that carve-out applied only to specified goods used as raw material in the manufacture of tobacco products and liquor. The main entry tax liability under the relevant charging provision therefore continued to apply. A later notification deleting cement from the entry could not operate retrospectively merely because the budget speech had referred to a proposed benefit, as only the statutory text actually brought into force governs and retrospective effect must be express. The claimed exemption and retrospective relief were rejected. Case-Laws VAT and Sales Tax Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164386