https://www.taxtmi.com/caselaws?id=104374 A later taxing notification that specifically brought bran within the taxable entry was treated as withdrawing the earlier exemption by necessary implication, because the notifications formed part of a composite taxing scheme. The exemption therefore ceased when the amended notification came into force. Retrospective operation of the amended notification was not sustained, as delegated legislation could not be given backward effect on these facts. Tax liability was upheld only from the date of the later notification, and retrospective liability for the earlier period was rejected. en-us Wed, 12 Feb 1997 00:00:00 +0530 Tue, 20 Sep 2022 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104374 A later taxing notification that specifically brought bran within the taxable entry was treated as withdrawing the earlier exemption by necessary implication, because the notifications formed part of a composite taxing scheme. The exemption therefore ceased when the amended notification came into force. Retrospective operation of the amended notification was not sustained, as delegated legislation could not be given backward effect on these facts. Tax liability was upheld only from the date of the later notification, and retrospective liability for the earlier period was rejected. Case-Laws VAT and Sales Tax Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104374