https://www.taxtmi.com/caselaws?id=152166 A delegated tax notification could not be used to withdraw an accrued tax concession with retrospective effect unless the parent statute expressly authorised such operation. The Karnataka HC held that section 8-A empowered the State Government to grant, cancel, or vary exemptions prospectively, but did not by itself permit retrospective curtailment of benefits already earned. A later notification seeking to alter the tax burden for a completed period was therefore ultra vires to that extent, and the earlier concessional notification continued to govern the relevant sales period. The assessment had to be revised on that basis, and the petitioners succeeded. en-us Wed, 28 Jun 1978 00:00:00 +0530 Tue, 25 Jun 2013 18:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152166 A delegated tax notification could not be used to withdraw an accrued tax concession with retrospective effect unless the parent statute expressly authorised such operation. The Karnataka HC held that section 8-A empowered the State Government to grant, cancel, or vary exemptions prospectively, but did not by itself permit retrospective curtailment of benefits already earned. A later notification seeking to alter the tax burden for a completed period was therefore ultra vires to that extent, and the earlier concessional notification continued to govern the relevant sales period. The assessment had to be revised on that basis, and the petitioners succeeded. Case-Laws VAT and Sales Tax Wed, 28 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152166