https://www.taxtmi.com/caselaws?id=105937 Section 25 of the U.P. Trade Tax Act permits retrospective notifications only within statutory limits, and the proviso bars retrospective withdrawal of an exemption where it increases a dealer's tax liability; the later notification purporting to withdraw exemption from NPK 23:23:0 for the past period was therefore invalid. The exclusion of NPK 23:23:0 from exemption granted to other NPK fertilizers was also held to lack a rational basis, because fiscal classification must rest on an intelligible differentia with a nexus to the exemption's object; the differential treatment was treated as arbitrary and unconstitutional under Article 14. The impugned notifications could not be sustained. en-us Mon, 14 May 2007 00:00:00 +0530 Wed, 25 Nov 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105937 Section 25 of the U.P. Trade Tax Act permits retrospective notifications only within statutory limits, and the proviso bars retrospective withdrawal of an exemption where it increases a dealer's tax liability; the later notification purporting to withdraw exemption from NPK 23:23:0 for the past period was therefore invalid. The exclusion of NPK 23:23:0 from exemption granted to other NPK fertilizers was also held to lack a rational basis, because fiscal classification must rest on an intelligible differentia with a nexus to the exemption's object; the differential treatment was treated as arbitrary and unconstitutional under Article 14. The impugned notifications could not be sustained. Case-Laws VAT and Sales Tax Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105937