https://www.taxtmi.com/caselaws?id=160184 A statutory notification granting concessional sales tax under section 17(1) has legal force, and withdrawal or variation of that concession had to be made under section 17(3), the enabling provision for cancellation or modification. An errata could correct clerical or typographical errors, but it could not be used to substantively remove medicines from the concessional list. Because the errata were issued after the relevant assessment year and section 17(3) did not authorise retrospective withdrawal, the concession already available to the assessee for 1989-90 could not be taken away. en-us Fri, 27 Nov 1998 00:00:00 +0530 Wed, 11 Dec 2013 13:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160184 A statutory notification granting concessional sales tax under section 17(1) has legal force, and withdrawal or variation of that concession had to be made under section 17(3), the enabling provision for cancellation or modification. An errata could correct clerical or typographical errors, but it could not be used to substantively remove medicines from the concessional list. Because the errata were issued after the relevant assessment year and section 17(3) did not authorise retrospective withdrawal, the concession already available to the assessee for 1989-90 could not be taken away. Case-Laws VAT and Sales Tax Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160184