https://www.taxtmi.com/caselaws?id=153190 The Court partially allowed the petition challenging the retrospective enhancement of the tax rate on inter-State sales of pulses. It held that the State Government lacked the authority to withdraw exemptions retrospectively to increase the tax rate. The Court directed that the notifications increasing the tax rate from 2% to 4% for the period from 21st May, 1975, to 1st April, 1978, were unauthorized. The tax rate for this period was to remain at 2%, as per the notification dated 1st April, 1966. The Court ordered the refund of the security amount to the petitioners, ruling in favor of the petitioner on the retrospective tax rate enhancement issue. en-us Thu, 05 Feb 1981 00:00:00 +0530 Fri, 19 Jul 2013 12:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153190 The Court partially allowed the petition challenging the retrospective enhancement of the tax rate on inter-State sales of pulses. It held that the State Government lacked the authority to withdraw exemptions retrospectively to increase the tax rate. The Court directed that the notifications increasing the tax rate from 2% to 4% for the period from 21st May, 1975, to 1st April, 1978, were unauthorized. The tax rate for this period was to remain at 2%, as per the notification dated 1st April, 1966. The Court ordered the refund of the security amount to the petitioners, ruling in favor of the petitioner on the retrospective tax rate enhancement issue. Case-Laws VAT and Sales Tax Thu, 05 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153190