https://www.taxtmi.com/caselaws?id=160383 An exemption notification under the U.P. Trade Tax Act was treated as operating prospectively only, because it could not be given retrospective effect without clear authority. The exclusion of N.P.K. 23:23:0 from the exemption granted to similar phosphatic and potassic fertilisers was also found unsustainable, since fiscal classification within the same broad commodity class requires a rational basis and mere compositional difference was insufficient. On that reasoning, tax recovery on sales of N.P.K. 23:23:0 for the relevant period was not permitted. en-us Wed, 09 Aug 2000 00:00:00 +0530 Tue, 17 Dec 2013 14:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160383 An exemption notification under the U.P. Trade Tax Act was treated as operating prospectively only, because it could not be given retrospective effect without clear authority. The exclusion of N.P.K. 23:23:0 from the exemption granted to similar phosphatic and potassic fertilisers was also found unsustainable, since fiscal classification within the same broad commodity class requires a rational basis and mere compositional difference was insufficient. On that reasoning, tax recovery on sales of N.P.K. 23:23:0 for the relevant period was not permitted. Case-Laws VAT and Sales Tax Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160383