https://www.taxtmi.com/caselaws?id=158217 Under an annual sales tax regime, an exemption notification issued during the assessment year applies to the entire year unless the statute or notification fixes a later commencement date. Because the Andhra Pradesh General Sales Tax Act treats the year as the twelve months ending on 31 March, the assessment could not be split to deny exemption for turnover earned before the notification's publication. The exemption therefore operated from the start of the assessment year, and the relevant turnover remained outside tax for the whole year. en-us Wed, 10 Jul 1996 00:00:00 +0530 Fri, 18 Oct 2013 12:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158217 Under an annual sales tax regime, an exemption notification issued during the assessment year applies to the entire year unless the statute or notification fixes a later commencement date. Because the Andhra Pradesh General Sales Tax Act treats the year as the twelve months ending on 31 March, the assessment could not be split to deny exemption for turnover earned before the notification's publication. The exemption therefore operated from the start of the assessment year, and the relevant turnover remained outside tax for the whole year. Case-Laws VAT and Sales Tax Wed, 10 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158217