https://www.taxtmi.com/caselaws?id=155334 Retrospective withdrawal of a sales tax exemption was impermissible where the enabling provision did not expressly or by necessary implication authorise retrospectivity. The Government Order attempting to withdraw the exemption on cycle tyres and tubes from the same date it had operated was held to be beyond delegated power. Section 9 of the A.P. General Sales Tax Act did not permit such retrospective action, and the later insertion of section 39(2A) did not validate the impugned notification. The assessments were therefore required to be revised by excluding the period covered by the invalid retrospective withdrawal, and relief was granted to that extent. en-us Wed, 24 Feb 1988 00:00:00 +0530 Tue, 03 Sep 2013 15:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155334 Retrospective withdrawal of a sales tax exemption was impermissible where the enabling provision did not expressly or by necessary implication authorise retrospectivity. The Government Order attempting to withdraw the exemption on cycle tyres and tubes from the same date it had operated was held to be beyond delegated power. Section 9 of the A.P. General Sales Tax Act did not permit such retrospective action, and the later insertion of section 39(2A) did not validate the impugned notification. The assessments were therefore required to be revised by excluding the period covered by the invalid retrospective withdrawal, and relief was granted to that extent. Case-Laws VAT and Sales Tax Wed, 24 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155334