https://www.taxtmi.com/caselaws?id=258286 Butter and ghee sold under a brand name remained eligible for the reduced sales tax rate of 10% for the relevant period where a valid rate-reducing notification was in force, even after substitution of the taxing entry in the Tamil Nadu General Sales Tax Act. The substitution of Entry 8 in Part D did not by itself withdraw the earlier notification benefit, and the later erratum supported the continued applicability of the reduced rate until the amendment took effect. The Tribunal was noted to have failed to apply the entry and notification as they stood for the assessment year concerned, and the higher demand at 11% was treated as unsustainable. en-us Wed, 03 Sep 2014 00:00:00 +0530 Sat, 17 Oct 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258286 Butter and ghee sold under a brand name remained eligible for the reduced sales tax rate of 10% for the relevant period where a valid rate-reducing notification was in force, even after substitution of the taxing entry in the Tamil Nadu General Sales Tax Act. The substitution of Entry 8 in Part D did not by itself withdraw the earlier notification benefit, and the later erratum supported the continued applicability of the reduced rate until the amendment took effect. The Tribunal was noted to have failed to apply the entry and notification as they stood for the assessment year concerned, and the higher demand at 11% was treated as unsustainable. Case-Laws VAT and Sales Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258286