https://www.taxtmi.com/caselaws?id=239084 The court ruled in favor of the petitioner, a registered society, in a case concerning exemption from sales tax for rice manufacturing. The court held that the exemption granted to the petitioner for the assessment years 2002-03 and 2003-04 was valid, as the notifications referred to the processing of cereals, including rice, and not just paddy. The court determined that the exclusion of rice from paddy in a subsequent notification could not be applied retrospectively, rendering the re-assessment orders for those years illegal. The petitioner was relieved of the trade tax liability for the mentioned years, except partially for 2004-05, with the option to appeal. en-us Fri, 04 Oct 2013 00:00:00 +0530 Tue, 05 Nov 2013 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239084 The court ruled in favor of the petitioner, a registered society, in a case concerning exemption from sales tax for rice manufacturing. The court held that the exemption granted to the petitioner for the assessment years 2002-03 and 2003-04 was valid, as the notifications referred to the processing of cereals, including rice, and not just paddy. The court determined that the exclusion of rice from paddy in a subsequent notification could not be applied retrospectively, rendering the re-assessment orders for those years illegal. The petitioner was relieved of the trade tax liability for the mentioned years, except partially for 2004-05, with the option to appeal. Case-Laws VAT and Sales Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239084