https://www.taxtmi.com/caselaws?id=161068 A taxing notification or Government Order that enhances liability takes effect only from the date of its publication in the Gazette, unless the statute expressly authorises retrospective operation. On that principle, the enhanced wheat tax rate fixed by G.O. Ms. No. 252 could not be applied to sales made between 1 April 1995 and 22 May 1995, because the order was published only on 23 May 1995. Tax collection at the enhanced rate for that period was therefore illegal and unauthorised. en-us Tue, 25 Sep 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161068 A taxing notification or Government Order that enhances liability takes effect only from the date of its publication in the Gazette, unless the statute expressly authorises retrospective operation. On that principle, the enhanced wheat tax rate fixed by G.O. Ms. No. 252 could not be applied to sales made between 1 April 1995 and 22 May 1995, because the order was published only on 23 May 1995. Tax collection at the enhanced rate for that period was therefore illegal and unauthorised. Case-Laws VAT and Sales Tax Tue, 25 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161068