https://www.taxtmi.com/caselaws?id=162696 A tax exemption notification issued under section 10(1) of the Kerala General Sales Tax Act, 1963 could be granted retrospectively because the statute expressly permitted that form of exemption. Section 10(3), however, authorised only cancellation or variation of an exemption notification and did not confer power to withdraw or cancel the exemption retrospectively so as to create tax liability for an earlier period. As a statutory authority cannot act beyond the limits of the enactment, the retrospective cancellation was ultra vires section 10(3) and the challenge to it succeeded. en-us Fri, 14 Jul 2006 00:00:00 +0530 Wed, 12 Mar 2014 18:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162696 A tax exemption notification issued under section 10(1) of the Kerala General Sales Tax Act, 1963 could be granted retrospectively because the statute expressly permitted that form of exemption. Section 10(3), however, authorised only cancellation or variation of an exemption notification and did not confer power to withdraw or cancel the exemption retrospectively so as to create tax liability for an earlier period. As a statutory authority cannot act beyond the limits of the enactment, the retrospective cancellation was ultra vires section 10(3) and the challenge to it succeeded. Case-Laws VAT and Sales Tax Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162696