https://www.taxtmi.com/caselaws?id=187066 An amending rice price control order operated prospectively because the governing order contained no express retrospective language or necessary implication. The Court held that a notification or amendment normally takes effect from the date of issue and does not reopen completed transactions; the price payable under the levy arrangement was therefore the controlled price prevailing on the date of sale, when property in the goods passed. As the later amendment was neither explanatory nor declaratory, the enhanced price could not be applied to supplies made before the amendment came into force, and the claim for the difference was rightly rejected. en-us Mon, 22 Mar 1976 00:00:00 +0530 Fri, 07 Oct 2016 17:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187066 An amending rice price control order operated prospectively because the governing order contained no express retrospective language or necessary implication. The Court held that a notification or amendment normally takes effect from the date of issue and does not reopen completed transactions; the price payable under the levy arrangement was therefore the controlled price prevailing on the date of sale, when property in the goods passed. As the later amendment was neither explanatory nor declaratory, the enhanced price could not be applied to supplies made before the amendment came into force, and the claim for the difference was rightly rejected. Case-Laws Indian Laws Mon, 22 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187066