https://www.taxtmi.com/caselaws?id=794947 Imported sugar fell within the pre-2001 Karnataka sales tax exemption because the entry referred to the commodity without imposing an Indian-origin requirement. The later retrospective restriction of the exemption to sugar produced or manufactured in India was a substantive but constitutionally valid exercise of legislative competence. Its consequences were limited: principal tax could be reassessed and recovered, but pre-amendment penalty could not be imposed where dealers had acted under the earlier exemption and had not collected tax. Interest could accrue only from a lawful reassessment demand. Inter-State sales liability required recomputation under the applicable Central Sales Tax provisions, with impermissible penalty or interest adjusted against principal dues or refunded. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794947 Imported sugar fell within the pre-2001 Karnataka sales tax exemption because the entry referred to the commodity without imposing an Indian-origin requirement. The later retrospective restriction of the exemption to sugar produced or manufactured in India was a substantive but constitutionally valid exercise of legislative competence. Its consequences were limited: principal tax could be reassessed and recovered, but pre-amendment penalty could not be imposed where dealers had acted under the earlier exemption and had not collected tax. Interest could accrue only from a lawful reassessment demand. Inter-State sales liability required recomputation under the applicable Central Sales Tax provisions, with impermissible penalty or interest adjusted against principal dues or refunded. Case-Laws VAT / Sales Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794947