https://www.taxtmi.com/caselaws?id=163179 A later departmental clarification granting retrospective exemption to tetra plain milk required reconsideration of the earlier tax levy under the Tamil Nadu General Sales Tax Act, 1959. The appellate authority had sustained tax on the basis that the 2001 exemption notification operated only prospectively for the 1999-2000 assessment year, but the 2007 clarification stated that pasteurised raw milk sold in tetra packs was covered by the exempt schedule entry with retrospective effect for 1997-98 to 2000-01. The appellate orders sustaining the levy were set aside to that extent, and the matter was remitted for fresh decision after hearing the assessee. en-us Tue, 21 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163179 A later departmental clarification granting retrospective exemption to tetra plain milk required reconsideration of the earlier tax levy under the Tamil Nadu General Sales Tax Act, 1959. The appellate authority had sustained tax on the basis that the 2001 exemption notification operated only prospectively for the 1999-2000 assessment year, but the 2007 clarification stated that pasteurised raw milk sold in tetra packs was covered by the exempt schedule entry with retrospective effect for 1997-98 to 2000-01. The appellate orders sustaining the levy were set aside to that extent, and the matter was remitted for fresh decision after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163179