https://www.taxtmi.com/caselaws?id=163551 The Tribunal's grant of prospective effect to its determination of tax liability on ice-creams was upheld because the record showed ice-creams had long been treated as falling within "sweets" or "sweetmeats," including after the relevant date until the Tribunal's ruling. On that basis, the Tribunal's discretion to avoid unsettling past liability rested on a rational foundation. The High Court found no substantial question of law requiring interference and sustained the prospective operation of the ruling. en-us Fri, 20 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163551 The Tribunal's grant of prospective effect to its determination of tax liability on ice-creams was upheld because the record showed ice-creams had long been treated as falling within "sweets" or "sweetmeats," including after the relevant date until the Tribunal's ruling. On that basis, the Tribunal's discretion to avoid unsettling past liability rested on a rational foundation. The High Court found no substantial question of law requiring interference and sustained the prospective operation of the ruling. Case-Laws VAT and Sales Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163551