https://www.taxtmi.com/caselaws?id=154027 Cotton seed ceased to enjoy exemption from sales tax once the amended notification of 3 April 1975 omitted it from the inclusive definition of cattle fodder under the U.P. Sales Tax Act. The Court treated the earlier exemption as continuing only until expressly or impliedly withdrawn, so penalty proceedings under section 15-A(1)(a) were sustainable for the assessment years after the amendment took effect. It also held that a single notice covering multiple assessment years was not invalid where the facts were common and no statutory bar or prejudice was shown. en-us Fri, 30 Jul 1982 00:00:00 +0530 Sat, 03 Aug 2013 18:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154027 Cotton seed ceased to enjoy exemption from sales tax once the amended notification of 3 April 1975 omitted it from the inclusive definition of cattle fodder under the U.P. Sales Tax Act. The Court treated the earlier exemption as continuing only until expressly or impliedly withdrawn, so penalty proceedings under section 15-A(1)(a) were sustainable for the assessment years after the amendment took effect. It also held that a single notice covering multiple assessment years was not invalid where the facts were common and no statutory bar or prejudice was shown. Case-Laws VAT and Sales Tax Fri, 30 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154027