https://www.taxtmi.com/caselaws?id=157021 A retrospective exemption notification cannot be used to add new conditions that effectively withdraw or curtail an exemption already granted; where such conditions operate as a retrospective withdrawal of exemption and a fresh levy, the notification is invalid. Refund proceedings are confined to determining tax incidence, limitation, and whether the claimant is the proper applicant; they do not permit reopening of declaration forms or re-examination of a matter already concluded in the seller's assessment. On that basis, refusal of refund on the declaration-form issue was without jurisdiction. en-us Tue, 06 Apr 1993 00:00:00 +0530 Fri, 27 Sep 2013 17:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157021 A retrospective exemption notification cannot be used to add new conditions that effectively withdraw or curtail an exemption already granted; where such conditions operate as a retrospective withdrawal of exemption and a fresh levy, the notification is invalid. Refund proceedings are confined to determining tax incidence, limitation, and whether the claimant is the proper applicant; they do not permit reopening of declaration forms or re-examination of a matter already concluded in the seller's assessment. On that basis, refusal of refund on the declaration-form issue was without jurisdiction. Case-Laws VAT and Sales Tax Tue, 06 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157021