https://www.taxtmi.com/caselaws?id=412081 A later notification under the Tamil Nadu General Sales Tax Act was treated as clarificatory because it only enumerated the instruments covered by an existing exemption and did not retrospectively withdraw or curtail that benefit. Electronically operated musical instruments were held outside the exemption for Indian musical instruments, as the concession was construed purposively for traditional instruments and the artisans making them, while electronic instruments remained taxable under the First Schedule. Writ petitions against pre-revision notices were not entertained at the notice stage, since objections and evidence could still be placed before the assessing authority. en-us Fri, 03 Sep 2021 00:00:00 +0530 Wed, 09 Nov 2022 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412081 A later notification under the Tamil Nadu General Sales Tax Act was treated as clarificatory because it only enumerated the instruments covered by an existing exemption and did not retrospectively withdraw or curtail that benefit. Electronically operated musical instruments were held outside the exemption for Indian musical instruments, as the concession was construed purposively for traditional instruments and the artisans making them, while electronic instruments remained taxable under the First Schedule. Writ petitions against pre-revision notices were not entertained at the notice stage, since objections and evidence could still be placed before the assessing authority. Case-Laws VAT and Sales Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412081