https://www.taxtmi.com/caselaws?id=161063 Retrospective withdrawal of a statutory sales tax concession through subordinate legislation was invalid because delegated legislation can operate retrospectively only if the parent Act expressly or by necessary implication authorises it. The Andhra Pradesh High Court held that the Government Order, insofar as it purported to withdraw the benefit under section 14-C of the Andhra Pradesh General Sales Tax Act, 1957 with retrospective effect, was ultra vires. The assessing authority was directed to complete the pending assessments and consider whether refund of tax paid in excess of the applicable rate was due, subject to examination of whether the tax burden had been passed on. en-us Tue, 20 Nov 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161063 Retrospective withdrawal of a statutory sales tax concession through subordinate legislation was invalid because delegated legislation can operate retrospectively only if the parent Act expressly or by necessary implication authorises it. The Andhra Pradesh High Court held that the Government Order, insofar as it purported to withdraw the benefit under section 14-C of the Andhra Pradesh General Sales Tax Act, 1957 with retrospective effect, was ultra vires. The assessing authority was directed to complete the pending assessments and consider whether refund of tax paid in excess of the applicable rate was due, subject to examination of whether the tax burden had been passed on. Case-Laws VAT and Sales Tax Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161063