https://www.taxtmi.com/caselaws?id=128205 Rule 4-A under the Madras General Sales Tax framework is analysed as capable of retrospective operation from 1 November 1955 because rules made under section 19 had effect as if enacted, and the word "prescribed" in section 3(4) did not limit the rule to prospective application. On the admitted facts, the assessee was the first seller in the State after import and was not covered by the exemption for section 3(3); tax liability therefore followed and the remand was unnecessary. en-us Fri, 25 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 10:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128205 Rule 4-A under the Madras General Sales Tax framework is analysed as capable of retrospective operation from 1 November 1955 because rules made under section 19 had effect as if enacted, and the word "prescribed" in section 3(4) did not limit the rule to prospective application. On the admitted facts, the assessee was the first seller in the State after import and was not covered by the exemption for section 3(3); tax liability therefore followed and the remand was unnecessary. Case-Laws VAT and Sales Tax Fri, 25 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128205