https://www.taxtmi.com/caselaws?id=165045 A taxing statute that expressly enlarges the taxable entry to include a commodity makes that commodity taxable from the amendment date; here, pea gravel fell within the amended gravel entry under the Tripura Sales Tax Act, 1976 from 28 February 2000. Under the Tripura Value Added Tax Act, 2004, the VAT scheme taxes goods unless specifically exempted or otherwise classified, and the residuary entry in Schedule II(b) applies to goods not covered elsewhere; pea gravel was treated as taxable under that residuary provision. The two statutes operated on different schemes, so the earlier sales tax treatment did not control the VAT result. en-us Thu, 09 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165045 A taxing statute that expressly enlarges the taxable entry to include a commodity makes that commodity taxable from the amendment date; here, pea gravel fell within the amended gravel entry under the Tripura Sales Tax Act, 1976 from 28 February 2000. Under the Tripura Value Added Tax Act, 2004, the VAT scheme taxes goods unless specifically exempted or otherwise classified, and the residuary entry in Schedule II(b) applies to goods not covered elsewhere; pea gravel was treated as taxable under that residuary provision. The two statutes operated on different schemes, so the earlier sales tax treatment did not control the VAT result. Case-Laws VAT and Sales Tax Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165045