https://www.taxtmi.com/caselaws?id=161548 A substantive taxing amendment inserted from 1 April 1993 could not be applied to assessment years 1989-90, 1990-91 and 1991-92, because it operated only prospectively. The Tribunal's view treating section 5(3)(ii) as applicable to those earlier assessments was therefore vacated, and the assessee succeeded to that extent. Any alleged misuse of the form 18 declaration had to be dealt with in separate proceedings under the Act. The question whether the assessee was otherwise entitled to the concessional rate under section 5(3) was left open, and the works contract issue was not decided. en-us Fri, 06 Jun 2003 00:00:00 +0530 Fri, 31 Jan 2014 16:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161548 A substantive taxing amendment inserted from 1 April 1993 could not be applied to assessment years 1989-90, 1990-91 and 1991-92, because it operated only prospectively. The Tribunal's view treating section 5(3)(ii) as applicable to those earlier assessments was therefore vacated, and the assessee succeeded to that extent. Any alleged misuse of the form 18 declaration had to be dealt with in separate proceedings under the Act. The question whether the assessee was otherwise entitled to the concessional rate under section 5(3) was left open, and the works contract issue was not decided. Case-Laws VAT and Sales Tax Fri, 06 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161548