https://www.taxtmi.com/caselaws?id=155621 A delegated sales tax exemption for desi sweetmeats could not be withdrawn retrospectively because the governing provision did not confer express power to take away the exemption from an earlier date. The later notification dated 5 October 1972 was treated as an addendum, so tax liability arose only from that date, not from 26 April 1972. On the turnover finding, the sales for 1972-73 did not cross the applicable threshold for tax on desi sweetmeats and namkins prepared by halwais, so no tax demand could be sustained for the relevant year. en-us Mon, 29 Feb 1988 00:00:00 +0530 Thu, 05 Sep 2013 18:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155621 A delegated sales tax exemption for desi sweetmeats could not be withdrawn retrospectively because the governing provision did not confer express power to take away the exemption from an earlier date. The later notification dated 5 October 1972 was treated as an addendum, so tax liability arose only from that date, not from 26 April 1972. On the turnover finding, the sales for 1972-73 did not cross the applicable threshold for tax on desi sweetmeats and namkins prepared by halwais, so no tax demand could be sustained for the relevant year. Case-Laws VAT and Sales Tax Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155621