https://www.taxtmi.com/caselaws?id=160174 A notification withdrawing goods from Schedule B under section 6(2) of the Punjab General Sales Tax Act, 1948 could not validly take effect from a date earlier than its publication. The Court reasoned that delegated power to amend the tax-free schedule did not include an implied power to impose retrospective tax liability unless the statute expressly authorised retrospectivity. The notification was therefore effective only prospectively from the date of publication; the retrospective portion was invalid and quashed. en-us Thu, 02 Mar 2000 00:00:00 +0530 Wed, 11 Dec 2013 12:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160174 A notification withdrawing goods from Schedule B under section 6(2) of the Punjab General Sales Tax Act, 1948 could not validly take effect from a date earlier than its publication. The Court reasoned that delegated power to amend the tax-free schedule did not include an implied power to impose retrospective tax liability unless the statute expressly authorised retrospectivity. The notification was therefore effective only prospectively from the date of publication; the retrospective portion was invalid and quashed. Case-Laws VAT and Sales Tax Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160174