https://www.taxtmi.com/caselaws?id=159914 Section 17(3) of the Tamil Nadu General Sales Tax Act, 1959 does not permit retrospective cancellation or variation of an exemption notification unless that power is expressly conferred. Read with section 17(1), which specifically refers to prospective or retrospective exemption or reduction, the omission of similar words in section 17(3) confines later variation to prospective operation only. On that basis, the exemption for vermicelli sales continued from 1 April 1988 to 6 October 1988, while sales thereafter had to be reworked according to the availability of C forms and the applicable Central Sales Tax rate. en-us Tue, 16 Dec 1997 00:00:00 +0530 Tue, 03 Dec 2013 18:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159914 Section 17(3) of the Tamil Nadu General Sales Tax Act, 1959 does not permit retrospective cancellation or variation of an exemption notification unless that power is expressly conferred. Read with section 17(1), which specifically refers to prospective or retrospective exemption or reduction, the omission of similar words in section 17(3) confines later variation to prospective operation only. On that basis, the exemption for vermicelli sales continued from 1 April 1988 to 6 October 1988, while sales thereafter had to be reworked according to the availability of C forms and the applicable Central Sales Tax rate. Case-Laws VAT and Sales Tax Tue, 16 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159914