https://www.taxtmi.com/caselaws?id=342997 An amendment to Entry 45-A of Schedule A to the Maharashtra Value Added Tax Act, 2002 that introduced a new distinction between unmanufactured tobacco sold in packets under a brand name and other unmanufactured tobacco was substantive, because it changed the incidence of tax and created a new taxable class. A trade circular treating that explanation as merely clarificatory could not govern the period before 31.03.2012. On that basis, unmanufactured tobacco sold in branded packets remained exempt up to that date, and the contrary orders could not stand. en-us Fri, 05 May 2017 00:00:00 +0530 Fri, 23 Mar 2018 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342997 An amendment to Entry 45-A of Schedule A to the Maharashtra Value Added Tax Act, 2002 that introduced a new distinction between unmanufactured tobacco sold in packets under a brand name and other unmanufactured tobacco was substantive, because it changed the incidence of tax and created a new taxable class. A trade circular treating that explanation as merely clarificatory could not govern the period before 31.03.2012. On that basis, unmanufactured tobacco sold in branded packets remained exempt up to that date, and the contrary orders could not stand. Case-Laws VAT and Sales Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342997