https://www.taxtmi.com/caselaws?id=155606 A delegate cannot withdraw a sales tax exemption with retrospective effect unless the parent statute expressly confers that power. The Court held that the State Government had no authority under section 8(5) of the Central Sales Tax Act, 1956, to rescind the earlier exemption notification from an earlier date, because retrospective operation cannot be assumed for delegated legislation. The impugned notification was therefore invalid to the extent it sought past effect and operated only from the date of publication. en-us Thu, 16 Apr 1987 00:00:00 +0530 Thu, 05 Sep 2013 17:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155606 A delegate cannot withdraw a sales tax exemption with retrospective effect unless the parent statute expressly confers that power. The Court held that the State Government had no authority under section 8(5) of the Central Sales Tax Act, 1956, to rescind the earlier exemption notification from an earlier date, because retrospective operation cannot be assumed for delegated legislation. The impugned notification was therefore invalid to the extent it sought past effect and operated only from the date of publication. Case-Laws VAT and Sales Tax Thu, 16 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155606