https://www.taxtmi.com/caselaws?id=156720 Delegated fiscal rule-making cannot operate retrospectively unless the parent statute expressly or necessarily implies that power. Under the Bombay Sales Tax Act, 1959 and the Bombay Sales Tax Rules, 1959, the Government could frame rules on drawback, set-off and refund, but sections 42 and 74 did not confer retrospective rule-making authority. Because the proviso inserted in rule 41D(3)(a) imposed a fiscal burden rather than a merely beneficial or procedural change, it could take effect only from the date of publication of the notification on 10 August 1983 and not from 1 July 1982. en-us Thu, 09 Apr 1992 00:00:00 +0530 Tue, 24 Sep 2013 12:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156720 Delegated fiscal rule-making cannot operate retrospectively unless the parent statute expressly or necessarily implies that power. Under the Bombay Sales Tax Act, 1959 and the Bombay Sales Tax Rules, 1959, the Government could frame rules on drawback, set-off and refund, but sections 42 and 74 did not confer retrospective rule-making authority. Because the proviso inserted in rule 41D(3)(a) imposed a fiscal burden rather than a merely beneficial or procedural change, it could take effect only from the date of publication of the notification on 10 August 1983 and not from 1 July 1982. Case-Laws VAT and Sales Tax Thu, 09 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156720