https://www.taxtmi.com/caselaws?id=153180 Water pumping sets used for agricultural purposes were treated as agricultural implements under the relevant sales tax notification for assessment year 1970-71, so the concessional 3 per cent rate applied. A later retrospective amendment could not be extended back beyond the inception of the 1971 Schedule to alter the meaning of that earlier notification, and the validation provision in section 3-AB could not enlarge the scope of the notified goods for the past period. On that basis, reassessment under section 22 to enhance tax for 1970-71 was not justified, and the excess levy was held refundable. en-us Tue, 27 Jul 1982 00:00:00 +0530 Thu, 18 Jul 2013 18:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153180 Water pumping sets used for agricultural purposes were treated as agricultural implements under the relevant sales tax notification for assessment year 1970-71, so the concessional 3 per cent rate applied. A later retrospective amendment could not be extended back beyond the inception of the 1971 Schedule to alter the meaning of that earlier notification, and the validation provision in section 3-AB could not enlarge the scope of the notified goods for the past period. On that basis, reassessment under section 22 to enhance tax for 1970-71 was not justified, and the excess levy was held refundable. Case-Laws VAT and Sales Tax Tue, 27 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153180