https://www.taxtmi.com/caselaws?id=157445 Cancellation of a later exemption notification did not revive an earlier notification that had already been superseded under the Tamil Nadu General Sales Tax Act, 1959. The governing principle applied was that a later notification's prospective cancellation does not, by itself, restore an earlier exemption unless revival is expressly provided for or the earlier notification never ceased to operate. The later notification therefore retained its legal effect until cancellation, and the earlier exemption remained unavailable. The challenge to the levy and exemption structure accordingly failed, leaving the tax demand unaffected. en-us Thu, 18 Jul 1991 00:00:00 +0530 Sat, 05 Oct 2013 16:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157445 Cancellation of a later exemption notification did not revive an earlier notification that had already been superseded under the Tamil Nadu General Sales Tax Act, 1959. The governing principle applied was that a later notification's prospective cancellation does not, by itself, restore an earlier exemption unless revival is expressly provided for or the earlier notification never ceased to operate. The later notification therefore retained its legal effect until cancellation, and the earlier exemption remained unavailable. The challenge to the levy and exemption structure accordingly failed, leaving the tax demand unaffected. Case-Laws VAT and Sales Tax Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157445