https://www.taxtmi.com/caselaws?id=158201 A sales tax exemption or rate-reduction notification under the Andhra Pradesh General Sales Tax Act could not be given retrospective effect unless the statute expressly authorised it. The court reasoned that the power to alter the Schedules did not include retrospective operation, and that rescission of an exemption under the General Clauses Act took effect only from publication. Accordingly, the earlier exemption remained effective until the later notification was published, so the enhanced tax rate could operate only prospectively. The notifications stating that the change applied "with effect from August 1, 1993" were treated as invalid to that extent, and the assessee succeeded. en-us Mon, 18 Jul 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158201 A sales tax exemption or rate-reduction notification under the Andhra Pradesh General Sales Tax Act could not be given retrospective effect unless the statute expressly authorised it. The court reasoned that the power to alter the Schedules did not include retrospective operation, and that rescission of an exemption under the General Clauses Act took effect only from publication. Accordingly, the earlier exemption remained effective until the later notification was published, so the enhanced tax rate could operate only prospectively. The notifications stating that the change applied "with effect from August 1, 1993" were treated as invalid to that extent, and the assessee succeeded. Case-Laws VAT and Sales Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158201