https://www.taxtmi.com/caselaws?id=148327 Liability under the Central Sales Tax Act was treated as annual because the charging provision applied to sales during a year and the assessment machinery followed the same yearly basis. On that construction, a notification or deduction introduced during the relevant year applied to the whole assessment year unless the statute or instrument limited it prospectively. Sub-rule (2) of rule 11, inserted on 6 November 1957, was therefore held to operate from 1 July 1957, making the deduction available for the earlier part of the year. The remaining questions were not pressed and were left unanswered. en-us Tue, 20 Feb 1968 00:00:00 +0530 Thu, 25 Apr 2013 16:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148327 Liability under the Central Sales Tax Act was treated as annual because the charging provision applied to sales during a year and the assessment machinery followed the same yearly basis. On that construction, a notification or deduction introduced during the relevant year applied to the whole assessment year unless the statute or instrument limited it prospectively. Sub-rule (2) of rule 11, inserted on 6 November 1957, was therefore held to operate from 1 July 1957, making the deduction available for the earlier part of the year. The remaining questions were not pressed and were left unanswered. Case-Laws VAT and Sales Tax Tue, 20 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148327