https://www.taxtmi.com/caselaws?id=155682 The exemption and reduced-rate notification for millets, including korra rice, operated only from 1 May 1980 under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957. Because assessment year 1979-80 ended before that effective date, the notification could not apply retrospectively to that year. Turnover assessed as general goods was therefore not shown to be illegal on the ground of the notification, and the challenge to its non-application for 1979-80 failed. en-us Thu, 21 Jan 1988 00:00:00 +0530 Fri, 06 Sep 2013 15:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155682 The exemption and reduced-rate notification for millets, including korra rice, operated only from 1 May 1980 under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957. Because assessment year 1979-80 ended before that effective date, the notification could not apply retrospectively to that year. Turnover assessed as general goods was therefore not shown to be illegal on the ground of the notification, and the challenge to its non-application for 1979-80 failed. Case-Laws VAT and Sales Tax Thu, 21 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155682