https://www.taxtmi.com/caselaws?id=159972 A taxing notification or erratum cannot be applied retrospectively to create or enhance liability for a past period unless clear authority for retroactive operation exists. The court applied the principle that taxing provisions are ordinarily prospective and that any ambiguity in the applicable rate must be resolved in favour of the assessee. On that basis, the errata to G.O. Ms. No. 304 was treated as prospective only, and the assessees were not liable to be assessed at the enhanced rate during the intervening period. en-us Wed, 02 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 12:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159972 A taxing notification or erratum cannot be applied retrospectively to create or enhance liability for a past period unless clear authority for retroactive operation exists. The court applied the principle that taxing provisions are ordinarily prospective and that any ambiguity in the applicable rate must be resolved in favour of the assessee. On that basis, the errata to G.O. Ms. No. 304 was treated as prospective only, and the assessees were not liable to be assessed at the enhanced rate during the intervening period. Case-Laws VAT and Sales Tax Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159972