https://www.taxtmi.com/caselaws?id=168105 Retrospective sales tax exemption could be granted under section 10(1) of the Kerala General Sales Tax Act, 1963, but section 10(3) empowered only cancellation or variation of the notification and did not authorise retrospective withdrawal by express words or necessary implication. A cancellation that fastened liability for an earlier period therefore exceeded delegated power and was ultra vires. The exemption could not be withdrawn for the past period. en-us Fri, 14 Jul 2006 00:00:00 +0530 Thu, 08 Jan 2015 18:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168105 Retrospective sales tax exemption could be granted under section 10(1) of the Kerala General Sales Tax Act, 1963, but section 10(3) empowered only cancellation or variation of the notification and did not authorise retrospective withdrawal by express words or necessary implication. A cancellation that fastened liability for an earlier period therefore exceeded delegated power and was ultra vires. The exemption could not be withdrawn for the past period. Case-Laws VAT and Sales Tax Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168105