https://www.taxtmi.com/caselaws?id=156266 A rescinding notification issued under section 8(5) of the Central Sales Tax Act may lose effect where it was made only because earlier judicial decisions had invalidated the original exemption notification, and that original notification is later upheld as intra vires. In that situation, the surrounding circumstances and governmental intention may show that the rescission was contingent on the overturned premise, so the earlier notification continues to operate. The doctrine of eclipse was considered but was not treated as a complete explanation because the original notification had been displaced by rescission rather than merely shadowed. The result was that tax demands based on the contrary position could not be sustained. en-us Tue, 23 Apr 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156266 A rescinding notification issued under section 8(5) of the Central Sales Tax Act may lose effect where it was made only because earlier judicial decisions had invalidated the original exemption notification, and that original notification is later upheld as intra vires. In that situation, the surrounding circumstances and governmental intention may show that the rescission was contingent on the overturned premise, so the earlier notification continues to operate. The doctrine of eclipse was considered but was not treated as a complete explanation because the original notification had been displaced by rescission rather than merely shadowed. The result was that tax demands based on the contrary position could not be sustained. Case-Laws VAT and Sales Tax Tue, 23 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156266