https://www.taxtmi.com/caselaws?id=164322 An amended tax notification was held enforceable from the date specified in the notification, and its operation was not defeated merely because it had not been shown to the public earlier. The Tribunal's view that the amendment could not apply for the relevant assessment year because of alleged non-publication was held legally incorrect. Applying that principle, the notification was treated as effective from 1 December 1990, with tax payable at the amended rate, and the Revenue's position on the applicable tax rate was accepted. en-us Tue, 08 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164322 An amended tax notification was held enforceable from the date specified in the notification, and its operation was not defeated merely because it had not been shown to the public earlier. The Tribunal's view that the amendment could not apply for the relevant assessment year because of alleged non-publication was held legally incorrect. Applying that principle, the notification was treated as effective from 1 December 1990, with tax payable at the amended rate, and the Revenue's position on the applicable tax rate was accepted. Case-Laws VAT and Sales Tax Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164322