https://www.taxtmi.com/caselaws?id=156954 Section 10(3) of the Kerala General Sales Tax Act, 1963 was construed as conferring power to cancel or vary an exemption notification only prospectively, because it contains no express or implied authority for retrospective operation. A delegate cannot retrospectively withdraw a vested tax concession or increase tax liability unless the statute clearly permits it. On that basis, the condition in S.R.O. No. 781/89, insofar as it nullified the earlier rebate for the period before 18 May 1989, was outside delegated power and invalid to that extent. The concession could therefore operate against affected sales only from 18 May 1989 onwards. en-us Wed, 07 Apr 1993 00:00:00 +0530 Fri, 10 Jul 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156954 Section 10(3) of the Kerala General Sales Tax Act, 1963 was construed as conferring power to cancel or vary an exemption notification only prospectively, because it contains no express or implied authority for retrospective operation. A delegate cannot retrospectively withdraw a vested tax concession or increase tax liability unless the statute clearly permits it. On that basis, the condition in S.R.O. No. 781/89, insofar as it nullified the earlier rebate for the period before 18 May 1989, was outside delegated power and invalid to that extent. The concession could therefore operate against affected sales only from 18 May 1989 onwards. Case-Laws VAT and Sales Tax Wed, 07 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156954