https://www.taxtmi.com/caselaws?id=439918 Maize starch was held to fall within the taxing entry for sago and starch of any kind, not the exemption entry for products of millets, because maize starch is a processed product distinct from maize and the broad words "any kind" in the taxing entry prevailed over the narrower exemption. The Court also accepted that a clarification issued under Section 28-A could explain the statutory position retrospectively, since it did not create a new levy but made explicit what was already implicit in the scheme and resolved ambiguity in the entries. The exemption claim therefore failed, and the impugned judgment was sustained. en-us Tue, 04 Jul 2023 00:00:00 +0530 Tue, 14 May 2024 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439918 Maize starch was held to fall within the taxing entry for sago and starch of any kind, not the exemption entry for products of millets, because maize starch is a processed product distinct from maize and the broad words "any kind" in the taxing entry prevailed over the narrower exemption. The Court also accepted that a clarification issued under Section 28-A could explain the statutory position retrospectively, since it did not create a new levy but made explicit what was already implicit in the scheme and resolved ambiguity in the entries. The exemption claim therefore failed, and the impugned judgment was sustained. Case-Laws VAT and Sales Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439918