https://www.taxtmi.com/caselaws?id=162453 The concessional tax rate on tyres under Notification S.R.O. No. 453/1983 did not continue after that notification was superseded by S.R.O. No. 1716/1987, which replaced the earlier concession and omitted tyres. In the context of exemption and concession notifications, supersession operates as cancellation and replacement from the date of the later notification, and the power to grant, vary, or cancel concessions is prospective. The later S.R.O. No. 362/1988 showed that the reduced rate for tyres applied only from 1 April 1988. Strict construction of concession notifications therefore prevented extension of the benefit to the intervening period, and the claim failed. en-us Wed, 20 Nov 2002 00:00:00 +0530 Wed, 26 Feb 2014 17:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162453 The concessional tax rate on tyres under Notification S.R.O. No. 453/1983 did not continue after that notification was superseded by S.R.O. No. 1716/1987, which replaced the earlier concession and omitted tyres. In the context of exemption and concession notifications, supersession operates as cancellation and replacement from the date of the later notification, and the power to grant, vary, or cancel concessions is prospective. The later S.R.O. No. 362/1988 showed that the reduced rate for tyres applied only from 1 April 1988. Strict construction of concession notifications therefore prevented extension of the benefit to the intervening period, and the claim failed. Case-Laws VAT and Sales Tax Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162453