https://www.taxtmi.com/caselaws?id=149934 A substituted proviso to section 5(1) of the Andhra Pradesh General Sales Tax Act was treated as prospective because the amending text contained no indication of retrospective operation and the change affected substantive tax liability. Liability arose when each taxable sale was completed, so transactions completed before 1 August 1963 remained governed by the unamended proviso. The assessment year could still be split for quantification, allowing sales completed after that date to be taxed under the substituted proviso and earlier sales under the old proviso. The stated result was restoration of the assessment on that basis. en-us Thu, 19 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 14:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149934 A substituted proviso to section 5(1) of the Andhra Pradesh General Sales Tax Act was treated as prospective because the amending text contained no indication of retrospective operation and the change affected substantive tax liability. Liability arose when each taxable sale was completed, so transactions completed before 1 August 1963 remained governed by the unamended proviso. The assessment year could still be split for quantification, allowing sales completed after that date to be taxed under the substituted proviso and earlier sales under the old proviso. The stated result was restoration of the assessment on that basis. Case-Laws VAT and Sales Tax Thu, 19 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149934