https://www.taxtmi.com/caselaws?id=161326 A writ challenge to the legality of a tax exemption notification was maintainable despite available assessment and appellate remedies because the attack was on the source of the levy, not merely an assessment order. The purported corrigendum was treated as a substantive amendment, not a clerical correction, because it changed the exemption chart and reduced the benefit from full exemption to 25 per cent. In the absence of clear retrospective language, the amendment operated only prospectively, and publication in the Gazette marked the point at which the revised position became effective. Accrued exemption under the original scheme was therefore preserved until publication. en-us Tue, 27 Mar 2001 00:00:00 +0530 Tue, 14 Jan 2014 18:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161326 A writ challenge to the legality of a tax exemption notification was maintainable despite available assessment and appellate remedies because the attack was on the source of the levy, not merely an assessment order. The purported corrigendum was treated as a substantive amendment, not a clerical correction, because it changed the exemption chart and reduced the benefit from full exemption to 25 per cent. In the absence of clear retrospective language, the amendment operated only prospectively, and publication in the Gazette marked the point at which the revised position became effective. Accrued exemption under the original scheme was therefore preserved until publication. Case-Laws VAT and Sales Tax Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161326