Retroactive notification deemed effective while collected State tax is not refundable despite retrospective application. Government amends an earlier notification to declare it deemed to have come into effect from a prior date, giving it retrospective commencement. A proviso states that no refund shall be made of any State tax already collected which would not have been collected had the notification been in force, thereby preserving the finality of past tax collections despite retrospective application.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retroactive notification deemed effective while collected State tax is not refundable despite retrospective application.
Government amends an earlier notification to declare it deemed to have come into effect from a prior date, giving it retrospective commencement. A proviso states that no refund shall be made of any State tax already collected which would not have been collected had the notification been in force, thereby preserving the finality of past tax collections despite retrospective application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
