https://www.taxtmi.com/caselaws?id=159894 A temporary sales tax exemption on wheat and wheat products ceased once the Act was amended to insert the relevant entry in the Fifth Schedule, because the notification was intended only as an interim measure until statutory amendment took effect. The later retrospective corrigendum did not revive the earlier notification; it operated only through the separate corrigendum mechanism. A fresh exemption notification issued under section 8-A(1) and cancelled under section 8-A(3) was also held valid, because section 8-A(2A) regulates transposition or alteration of levy and does not bar cancellation and re-issuance of exemptions. The writ petitions challenging the exemption notifications were dismissed. en-us Mon, 22 Jun 1998 00:00:00 +0530 Tue, 03 Dec 2013 16:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159894 A temporary sales tax exemption on wheat and wheat products ceased once the Act was amended to insert the relevant entry in the Fifth Schedule, because the notification was intended only as an interim measure until statutory amendment took effect. The later retrospective corrigendum did not revive the earlier notification; it operated only through the separate corrigendum mechanism. A fresh exemption notification issued under section 8-A(1) and cancelled under section 8-A(3) was also held valid, because section 8-A(2A) regulates transposition or alteration of levy and does not bar cancellation and re-issuance of exemptions. The writ petitions challenging the exemption notifications were dismissed. Case-Laws VAT and Sales Tax Mon, 22 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159894