https://www.taxtmi.com/caselaws?id=368035 Amendments that alter the tax consequence of crossing a turnover threshold operate prospectively from their effective date unless the legislature expressly provides retrospective effect. On that basis, the amended form of Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006 could not be applied to assessment year 2007-08 because it came into force only on 18.06.2008. The assessment, having been made without considering objections and without personal hearing, required fresh consideration after giving the assessee an opportunity to be heard. en-us Tue, 11 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368035 Amendments that alter the tax consequence of crossing a turnover threshold operate prospectively from their effective date unless the legislature expressly provides retrospective effect. On that basis, the amended form of Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006 could not be applied to assessment year 2007-08 because it came into force only on 18.06.2008. The assessment, having been made without considering objections and without personal hearing, required fresh consideration after giving the assessee an opportunity to be heard. Case-Laws VAT and Sales Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368035