https://www.taxtmi.com/caselaws?id=150110 A notification under section 3-AA of the U.P. Sales Tax Act could not validly authorise levy from a back date, so the retrospective part was invalid. Applying severability, the Court treated the objectionable clause fixing levy from 30 November 1957 for dressed hides and skins as distinct from the rest of the notification, which was otherwise valid and capable of operating prospectively from 1 August 1958. The assessee obtained relief only for the earlier assessment period, while the later assessments remained sustained. en-us Wed, 31 Mar 1971 00:00:00 +0530 Thu, 09 May 2013 10:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150110 A notification under section 3-AA of the U.P. Sales Tax Act could not validly authorise levy from a back date, so the retrospective part was invalid. Applying severability, the Court treated the objectionable clause fixing levy from 30 November 1957 for dressed hides and skins as distinct from the rest of the notification, which was otherwise valid and capable of operating prospectively from 1 August 1958. The assessee obtained relief only for the earlier assessment period, while the later assessments remained sustained. Case-Laws VAT and Sales Tax Wed, 31 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150110