https://www.taxtmi.com/caselaws?id=151001 A rescinding notification under a publication-based tax exemption scheme takes effect only on publication in the Gazette unless the parent statute expressly or by necessary implication authorises retrospective operation. Because section 9(1) required Gazette publication for both exemption and rescission, the court held that the notification could not validly withdraw the exemption from an earlier date before publication. It operated only from the date it was published in the Andhra Pradesh Gazette, so the taxpayers succeeded. en-us Tue, 09 Dec 1975 00:00:00 +0530 Mon, 27 May 2013 12:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151001 A rescinding notification under a publication-based tax exemption scheme takes effect only on publication in the Gazette unless the parent statute expressly or by necessary implication authorises retrospective operation. Because section 9(1) required Gazette publication for both exemption and rescission, the court held that the notification could not validly withdraw the exemption from an earlier date before publication. It operated only from the date it was published in the Andhra Pradesh Gazette, so the taxpayers succeeded. Case-Laws VAT and Sales Tax Tue, 09 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151001