https://www.taxtmi.com/caselaws?id=164089 An exemption notification under the Karnataka Sales Tax Act operated only from the date expressly stated in the notification, and could not be extended backwards to an earlier part of the assessment year. Because the text contained no clear language conferring retrospective effect, the claimed benefit from 1 April 1999 was untenable. The cited precedent on assessment-year operation of notifications was found inapplicable on the facts. The result was that the exemption remained prospective only and no retrospective relief was available. en-us Mon, 09 Jun 2008 00:00:00 +0530 Thu, 17 Apr 2014 14:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164089 An exemption notification under the Karnataka Sales Tax Act operated only from the date expressly stated in the notification, and could not be extended backwards to an earlier part of the assessment year. Because the text contained no clear language conferring retrospective effect, the claimed benefit from 1 April 1999 was untenable. The cited precedent on assessment-year operation of notifications was found inapplicable on the facts. The result was that the exemption remained prospective only and no retrospective relief was available. Case-Laws VAT and Sales Tax Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164089