https://www.taxtmi.com/caselaws?id=105711 Publication of a tax notification in the Official Gazette gives it legal effect from the date of publication, so the revised jewellery tax rate applied from that date and the earlier concession could not continue merely because returns had been accepted at the old rate. An errata to the notification was treated as a correction of the existing instrument, not a fresh levy or prospective saving of the earlier concession; it reduced the rate from four per cent to three per cent. The earlier concessional rate was therefore held not to survive until the correction. en-us Thu, 18 Nov 2004 00:00:00 +0530 Tue, 27 Aug 2013 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105711 Publication of a tax notification in the Official Gazette gives it legal effect from the date of publication, so the revised jewellery tax rate applied from that date and the earlier concession could not continue merely because returns had been accepted at the old rate. An errata to the notification was treated as a correction of the existing instrument, not a fresh levy or prospective saving of the earlier concession; it reduced the rate from four per cent to three per cent. The earlier concessional rate was therefore held not to survive until the correction. Case-Laws VAT and Sales Tax Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105711