2012 (3) TMI 376

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..... 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 and grit excluding (a) boulders and (b) grit and sand manufactur .....

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..... 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 item and, did not exclude any grit available from any sources. Applying the principles of ejusdem ge .....

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