https://www.taxtmi.com/caselaws?id=159818 Delegated legislation under the Punjab General Sales Tax Act could not be given retrospective effect by notification because the statute did not expressly or impliedly authorise such operation. The State Government's power to add to or delete from Schedules C and D by notification was confined to prospective effect after publication, and subordinate legislative power could not be treated as equivalent to plenary legislative authority. The retrospective portion of the notifications was therefore beyond power, while the amendments remained valid only for the future. en-us Fri, 12 Feb 1999 00:00:00 +0530 Mon, 02 Dec 2013 15:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159818 Delegated legislation under the Punjab General Sales Tax Act could not be given retrospective effect by notification because the statute did not expressly or impliedly authorise such operation. The State Government's power to add to or delete from Schedules C and D by notification was confined to prospective effect after publication, and subordinate legislative power could not be treated as equivalent to plenary legislative authority. The retrospective portion of the notifications was therefore beyond power, while the amendments remained valid only for the future. Case-Laws VAT and Sales Tax Fri, 12 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159818