https://www.taxtmi.com/caselaws?id=254682 A clarification issued under Section 28A of the Tamil Nadu General Sales Tax Act, once applied by the assessee and accepted by the department, cannot be withdrawn or modified retrospectively to impose liability for an earlier period; any change can operate only prospectively. The text also states that a clarification cannot enlarge the scope of a charging entry beyond its language: Entry 9 of the Eleventh Schedule could not be extended to locally purchased wet dates merely because they were of foreign origin. The impugned clarification was therefore treated as beyond the statutory entry, and the consequential assessment-related orders were quashed. en-us Thu, 20 Nov 2014 00:00:00 +0530 Sun, 28 Dec 2014 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254682 A clarification issued under Section 28A of the Tamil Nadu General Sales Tax Act, once applied by the assessee and accepted by the department, cannot be withdrawn or modified retrospectively to impose liability for an earlier period; any change can operate only prospectively. The text also states that a clarification cannot enlarge the scope of a charging entry beyond its language: Entry 9 of the Eleventh Schedule could not be extended to locally purchased wet dates merely because they were of foreign origin. The impugned clarification was therefore treated as beyond the statutory entry, and the consequential assessment-related orders were quashed. Case-Laws VAT and Sales Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254682