https://www.taxtmi.com/caselaws?id=168034 A retrospective notification cannot withdraw or curtail a continuing entry tax exemption so as to impose past liability on a dealer who arranged affairs on the basis of the exemption. The text explains that the exemption for crude edible oil/raw material used in manufacture of vegetable and edible oil had been extended continuously, and although the State could grant exemptions prospectively or retrospectively under the Entry Tax Act, a later notification could not validly restrict the benefit to an earlier cut-off date and thereby increase tax burden for an already exempt period. The exemption remained available up to 31 March 2007. en-us Tue, 24 Apr 2012 00:00:00 +0530 Thu, 08 Jan 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168034 A retrospective notification cannot withdraw or curtail a continuing entry tax exemption so as to impose past liability on a dealer who arranged affairs on the basis of the exemption. The text explains that the exemption for crude edible oil/raw material used in manufacture of vegetable and edible oil had been extended continuously, and although the State could grant exemptions prospectively or retrospectively under the Entry Tax Act, a later notification could not validly restrict the benefit to an earlier cut-off date and thereby increase tax burden for an already exempt period. The exemption remained available up to 31 March 2007. Case-Laws VAT and Sales Tax Tue, 24 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168034