https://www.taxtmi.com/caselaws?id=336609 Tax liability under Section 62 of the Gujarat Sales Tax Act is governed by the legal position in force when the transaction occurs. A determination order binds the department while it remains operative, so a later determination cannot be applied retrospectively to sales already completed under an earlier binding order. Section 62(2) supports this reading by indicating that subsequent determination does not disturb liability for prior transactions unless specifically directed. The court held that the earlier determination order governed the transactions in question, and the later order could not alter the assessee's liability for those completed sales. en-us Wed, 09 Nov 2016 00:00:00 +0530 Mon, 26 Dec 2016 09:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336609 Tax liability under Section 62 of the Gujarat Sales Tax Act is governed by the legal position in force when the transaction occurs. A determination order binds the department while it remains operative, so a later determination cannot be applied retrospectively to sales already completed under an earlier binding order. Section 62(2) supports this reading by indicating that subsequent determination does not disturb liability for prior transactions unless specifically directed. The court held that the earlier determination order governed the transactions in question, and the later order could not alter the assessee's liability for those completed sales. Case-Laws VAT and Sales Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336609