https://www.taxtmi.com/caselaws?id=163950 A sales tax concession granted by an earlier notification could be modified by a later amending notification, because the concession was an incentive created under statutory power and not a vested right. The court noted that the broad statutory meaning of "timber" encompassed converted timber, so the clarification bringing converted timber within the exclusion from concessional treatment was within the authority's power. The challenge that the notification was ultra vires therefore failed, the writ petitions were rejected, and the assessment orders remained undisturbed, with only the statutory appellate remedy left open. en-us Wed, 24 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163950 A sales tax concession granted by an earlier notification could be modified by a later amending notification, because the concession was an incentive created under statutory power and not a vested right. The court noted that the broad statutory meaning of "timber" encompassed converted timber, so the clarification bringing converted timber within the exclusion from concessional treatment was within the authority's power. The challenge that the notification was ultra vires therefore failed, the writ petitions were rejected, and the assessment orders remained undisturbed, with only the statutory appellate remedy left open. Case-Laws VAT and Sales Tax Wed, 24 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163950