https://www.taxtmi.com/caselaws?id=173738 A later Government Order excluding rice and by-products from an exemption for Khadi Gram Udyog Board units was treated as prospective, because the exclusion showed the commodity had earlier fallen within the exemption for processing and marketing of cereals. On that reasoning, the order dated 30.09.2004 could not be applied to reopen completed assessments for earlier years under Section 21(2) of the U.P. Trade Tax Act, 1948. The note states that retrospective denial of exemption was impermissible and that reassessment based on the later exclusion was unlawful for the prior assessment years. en-us Fri, 12 Apr 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173738 A later Government Order excluding rice and by-products from an exemption for Khadi Gram Udyog Board units was treated as prospective, because the exclusion showed the commodity had earlier fallen within the exemption for processing and marketing of cereals. On that reasoning, the order dated 30.09.2004 could not be applied to reopen completed assessments for earlier years under Section 21(2) of the U.P. Trade Tax Act, 1948. The note states that retrospective denial of exemption was impermissible and that reassessment based on the later exclusion was unlawful for the prior assessment years. Case-Laws VAT and Sales Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173738