https://www.taxtmi.com/caselaws?id=150864 Omission of rule 9(i) of the Kerala General Sales Tax Rules, 1963 took effect from the date fixed in the amending notification, 1 January 1966, and not only from the start of the financial year. In sales tax matters, a valid notification may operate within an assessment year where the statute permits such effect. As the deduction for excise duty had been deleted from that date, excise duty paid after 1 January 1966 could not be deducted in computing turnover for assessment year 1965-66, and the claim failed. en-us Fri, 01 Mar 1974 00:00:00 +0530 Thu, 23 May 2013 16:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150864 Omission of rule 9(i) of the Kerala General Sales Tax Rules, 1963 took effect from the date fixed in the amending notification, 1 January 1966, and not only from the start of the financial year. In sales tax matters, a valid notification may operate within an assessment year where the statute permits such effect. As the deduction for excise duty had been deleted from that date, excise duty paid after 1 January 1966 could not be deducted in computing turnover for assessment year 1965-66, and the claim failed. Case-Laws VAT and Sales Tax Fri, 01 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150864