https://www.taxtmi.com/caselaws?id=152909 Delegated taxing notifications under section 3-B of the Orissa Sales Tax Act cannot operate retrospectively unless the statute clearly authorises it, so a later superseding notification cannot wipe out liabilities already accrued under an earlier one. The Act also permits taxation at only one point in the same series of transactions: bamboos agreed to be severed and standing trees agreed to be severed are treated as the same commercial goods after severance, and cannot attract both sales tax and purchase tax on the same commodity. The bamboo arrangements were further characterised as executory rights in the nature of profit a prendre or agreements to sell, so no completed taxable purchase had occurred at the agreement stage. en-us Wed, 19 Sep 1979 00:00:00 +0530 Fri, 12 Jul 2013 16:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152909 Delegated taxing notifications under section 3-B of the Orissa Sales Tax Act cannot operate retrospectively unless the statute clearly authorises it, so a later superseding notification cannot wipe out liabilities already accrued under an earlier one. The Act also permits taxation at only one point in the same series of transactions: bamboos agreed to be severed and standing trees agreed to be severed are treated as the same commercial goods after severance, and cannot attract both sales tax and purchase tax on the same commodity. The bamboo arrangements were further characterised as executory rights in the nature of profit a prendre or agreements to sell, so no completed taxable purchase had occurred at the agreement stage. Case-Laws VAT and Sales Tax Wed, 19 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152909