https://www.taxtmi.com/caselaws?id=159971 A pending application for registration as a sales tax practitioner had to be tested under the amended qualification rule because the Karnataka Sales Tax Rules were expressly given retrospective effect from 1 April 1991. Although the unamended rule allowed a person with a bachelor's degree in economics, the retrospective amendment showed legislative intent that pending applications be governed by the revised criteria. The saving clause protected only persons already enrolled before the amendment commenced, so it did not preserve any right for a pending applicant to be considered under the former rule. The rejection of the application under the amended rule was therefore sustained. en-us Wed, 11 Mar 1998 00:00:00 +0530 Fri, 06 Dec 2013 12:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159971 A pending application for registration as a sales tax practitioner had to be tested under the amended qualification rule because the Karnataka Sales Tax Rules were expressly given retrospective effect from 1 April 1991. Although the unamended rule allowed a person with a bachelor's degree in economics, the retrospective amendment showed legislative intent that pending applications be governed by the revised criteria. The saving clause protected only persons already enrolled before the amendment commenced, so it did not preserve any right for a pending applicant to be considered under the former rule. The rejection of the application under the amended rule was therefore sustained. Case-Laws VAT and Sales Tax Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159971