https://www.taxtmi.com/caselaws?id=165073 A tax classification adopted under the Central Excise Tariff Act could not be mechanically imported into the Tamil Nadu General Sales Tax Act to reclassify paper based decorative laminated sheets or enhance the tax rate, because the State entry had to be construed on its own language and settled administrative understanding. The later clarification was also incapable of retrospective operation, as it did not expressly apply backwards and could not be used to reopen completed assessments or sustain reassessment proceedings. The clarification and all consequential reassessment notices and orders were therefore quashed, leaving the earlier accepted rate undisturbed. en-us Fri, 17 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165073 A tax classification adopted under the Central Excise Tariff Act could not be mechanically imported into the Tamil Nadu General Sales Tax Act to reclassify paper based decorative laminated sheets or enhance the tax rate, because the State entry had to be construed on its own language and settled administrative understanding. The later clarification was also incapable of retrospective operation, as it did not expressly apply backwards and could not be used to reopen completed assessments or sustain reassessment proceedings. The clarification and all consequential reassessment notices and orders were therefore quashed, leaving the earlier accepted rate undisturbed. Case-Laws VAT and Sales Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165073