https://www.taxtmi.com/caselaws?id=251149 A prospective statutory definition of "notification" does not retrospectively extinguish a concession already flowing from an earlier government order. However, a later notification issued under the enabling power and expressly superseding prior notifications will terminate that earlier concession from its effective date. On that construction, the concessional sales tax benefit under G.O. Ms. No. 124/88/ID continued only until 31 December 1999 and ceased thereafter. The benefit remained available for the earlier assessment period, but not for periods after 1 January 2000. en-us Wed, 13 Mar 2013 00:00:00 +0530 Fri, 05 Sep 2014 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251149 A prospective statutory definition of "notification" does not retrospectively extinguish a concession already flowing from an earlier government order. However, a later notification issued under the enabling power and expressly superseding prior notifications will terminate that earlier concession from its effective date. On that construction, the concessional sales tax benefit under G.O. Ms. No. 124/88/ID continued only until 31 December 1999 and ceased thereafter. The benefit remained available for the earlier assessment period, but not for periods after 1 January 2000. Case-Laws VAT and Sales Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251149