https://www.taxtmi.com/caselaws?id=187352 A clarification increasing tax on paper-based decorative laminated sheets from 10% to 16% under the Tamil Nadu General Sales Tax Act could not operate retrospectively to disturb completed assessments because the tax entries were not amended and no clear legislative intent authorised the enhanced rate. Classification under the Central Excise Tariff Act could not be mechanically imported into the State sales tax scheme. Applying the strict construction of taxing provisions, any ambiguity in the rate entry had to be resolved in favour of the assessee. The clarification was therefore invalid, and the consequential reassessment notices and orders based on it were unsustainable. en-us Fri, 17 Jul 2009 00:00:00 +0530 Fri, 13 Apr 2018 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187352 A clarification increasing tax on paper-based decorative laminated sheets from 10% to 16% under the Tamil Nadu General Sales Tax Act could not operate retrospectively to disturb completed assessments because the tax entries were not amended and no clear legislative intent authorised the enhanced rate. Classification under the Central Excise Tariff Act could not be mechanically imported into the State sales tax scheme. Applying the strict construction of taxing provisions, any ambiguity in the rate entry had to be resolved in favour of the assessee. The clarification was therefore invalid, and the consequential reassessment notices and orders based on it were unsustainable. Case-Laws VAT and Sales Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187352