https://www.taxtmi.com/caselaws?id=150918 A notification enhancing sales tax under section 40(1) of the Andhra Pradesh General Sales Tax Act, 1957 operated only from the date it was actually released to the public, not from the date printed on the Gazette. Because the record showed the Gazette dated 1 December 1966 was printed and made available only on 12 December 1966, the notification could not affect rights or liabilities for the intervening period. The effective date was therefore 12 December 1966. en-us Mon, 30 Mar 1970 00:00:00 +0530 Fri, 24 May 2013 16:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150918 A notification enhancing sales tax under section 40(1) of the Andhra Pradesh General Sales Tax Act, 1957 operated only from the date it was actually released to the public, not from the date printed on the Gazette. Because the record showed the Gazette dated 1 December 1966 was printed and made available only on 12 December 1966, the notification could not affect rights or liabilities for the intervening period. The effective date was therefore 12 December 1966. Case-Laws VAT and Sales Tax Mon, 30 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150918