2012 (3) TMI 376

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..... For the Respondents : K.P. Upadhyay, Addional Chief Standing Counsel, JUDGMENT :- The judgment of the court was delivered by BARIN GHOSH C.J.-The short queson in the instant case is, what is the effect of the amendment effected on January 21, 2006, to item 94 of Schedule II(B) of the Uttarakhand Value Added Tax Act, 2005. Prior to the amendment, the said item was as under: "River sand a .....

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..... 06, the Legislature was aware that grit is available from more than one sources and, one of them was from stone crushers, accordingly, grit was brought within the said item, but grit manufactured by stone crushers was excluded. Having had made the law with such knowledge, while the Legislature altered the law, it brought grit within the item and, accordingly, brought all types of grits within the .....

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