https://www.taxtmi.com/caselaws?id=127603 Tax liability could not be sustained on a notification issued before the amended charging provision had come into force, because section 22 of the U.P. General Clauses Act could not validate an order made outside the operative statutory window. The notification dated 31 March 1956 was therefore treated as invalid. On the assessment side, rule 41 of the United Provinces Sales Tax Rules, 1948 did not authorise the provisional assessment adopted on the facts, as the earlier return-based machinery had ceased to fit the amended scheme and the substituted rule was not yet operative. The levy, demand, and provisional assessment were unsustainable. en-us Sun, 05 May 1957 00:00:00 +0530 Tue, 12 Mar 2013 18:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127603 Tax liability could not be sustained on a notification issued before the amended charging provision had come into force, because section 22 of the U.P. General Clauses Act could not validate an order made outside the operative statutory window. The notification dated 31 March 1956 was therefore treated as invalid. On the assessment side, rule 41 of the United Provinces Sales Tax Rules, 1948 did not authorise the provisional assessment adopted on the facts, as the earlier return-based machinery had ceased to fit the amended scheme and the substituted rule was not yet operative. The levy, demand, and provisional assessment were unsustainable. Case-Laws VAT and Sales Tax Sun, 05 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127603