https://www.taxtmi.com/caselaws?id=148264 A clear legislative deeming provision can validly withdraw a sales tax exemption retrospectively, and the assessee cannot retain the earlier exemption where the amending Act expressly states that it is deemed to have come into force from an earlier date. On the assessment issue, notices calling for appearance and accounts were issued, but the assessee did not avail the opportunity and remained absent; the Assessing Authority was therefore entitled to proceed ex parte by best judgment. No writ interference was warranted because adequate notice and opportunity had been afforded. The challenge to the assessment failed in full. en-us Thu, 19 Oct 1967 00:00:00 +0530 Wed, 24 Apr 2013 17:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148264 A clear legislative deeming provision can validly withdraw a sales tax exemption retrospectively, and the assessee cannot retain the earlier exemption where the amending Act expressly states that it is deemed to have come into force from an earlier date. On the assessment issue, notices calling for appearance and accounts were issued, but the assessee did not avail the opportunity and remained absent; the Assessing Authority was therefore entitled to proceed ex parte by best judgment. No writ interference was warranted because adequate notice and opportunity had been afforded. The challenge to the assessment failed in full. Case-Laws VAT and Sales Tax Thu, 19 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148264