https://www.taxtmi.com/caselaws?id=161185 A retrospective curtailment of a sales tax exemption from full relief to partial relief was held impermissible where the dealer had not collected tax during the period covered by the earlier notification. While an exemption may be granted with retrospective effect, an exemption already enjoyed cannot be withdrawn or reduced retrospectively so as to create a new tax burden for a past period. The later notification was therefore invalid to the extent it operated retrospectively, though its prospective operation was left intact. Assessment orders and demand notices based on the retrospective withdrawal of exemption were quashed. en-us Thu, 14 Aug 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161185 A retrospective curtailment of a sales tax exemption from full relief to partial relief was held impermissible where the dealer had not collected tax during the period covered by the earlier notification. While an exemption may be granted with retrospective effect, an exemption already enjoyed cannot be withdrawn or reduced retrospectively so as to create a new tax burden for a past period. The later notification was therefore invalid to the extent it operated retrospectively, though its prospective operation was left intact. Assessment orders and demand notices based on the retrospective withdrawal of exemption were quashed. Case-Laws VAT and Sales Tax Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161185