https://www.taxtmi.com/caselaws?id=154118 Section 8A(3-A) applied only to a notification issued under section 8A(1)(a), and the earlier exemption notification on old gold and silver articles did not fall within that category. Because the statutory condition for retrospective cancellation was absent, the basis for reopening the assessment through rectification proceedings failed. The rectification notice was therefore not sustainable and was quashed. en-us Mon, 08 Mar 1982 00:00:00 +0530 Wed, 07 Aug 2013 18:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154118 Section 8A(3-A) applied only to a notification issued under section 8A(1)(a), and the earlier exemption notification on old gold and silver articles did not fall within that category. Because the statutory condition for retrospective cancellation was absent, the basis for reopening the assessment through rectification proceedings failed. The rectification notice was therefore not sustainable and was quashed. Case-Laws VAT and Sales Tax Mon, 08 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154118