https://www.taxtmi.com/caselaws?id=159482 Rescission of a later sales tax notification did not revive an earlier superseded notification in the absence of an express statutory revival provision. The later notification occupied the field during its operative period, so the tax position had to be determined by the law in force at the relevant time. On that basis, the assessee could not claim the lower rate under the earlier notification, and liability remained at 2 per cent on the inter-State sale of pulses, with interest. en-us Fri, 11 Dec 1992 00:00:00 +0530 Tue, 26 Nov 2013 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159482 Rescission of a later sales tax notification did not revive an earlier superseded notification in the absence of an express statutory revival provision. The later notification occupied the field during its operative period, so the tax position had to be determined by the law in force at the relevant time. On that basis, the assessee could not claim the lower rate under the earlier notification, and liability remained at 2 per cent on the inter-State sale of pulses, with interest. Case-Laws VAT and Sales Tax Fri, 11 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159482