https://www.taxtmi.com/caselaws?id=160384 A corrigendum enhancing the tax rate on metal scrap from 2 per cent to 4 per cent could not operate retrospectively for the earlier period because section 25 of the U.P. Trade Tax Act, 1948 bars retrospective notifications that increase tax liability. The court further held that delegated legislation fixing tax rates is not retrospectively effective unless the parent statute clearly authorises it. The corrigendum was therefore prospective only, and the metal scrap tax for the disputed period remained payable at 2 per cent. en-us Thu, 06 Jul 2000 00:00:00 +0530 Tue, 17 Dec 2013 14:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160384 A corrigendum enhancing the tax rate on metal scrap from 2 per cent to 4 per cent could not operate retrospectively for the earlier period because section 25 of the U.P. Trade Tax Act, 1948 bars retrospective notifications that increase tax liability. The court further held that delegated legislation fixing tax rates is not retrospectively effective unless the parent statute clearly authorises it. The corrigendum was therefore prospective only, and the metal scrap tax for the disputed period remained payable at 2 per cent. Case-Laws VAT and Sales Tax Thu, 06 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160384