https://www.taxtmi.com/caselaws?id=279161 Where a tax statute is amended mid-year to change the turnover threshold, liability must be worked out separately for the pre-amendment and post-amendment periods. The turnover for the full financial year may be examined to see whether the charge is attracted, but the actual levy must be computed period-wise under the provision in force for each segment of the year. The unamended provision applies to the earlier period, and the amended provision applies after the amendment. The Tribunal's contrary view was not fully sustainable, and the assessment had to be recomputed on a bifurcated basis. en-us Thu, 17 Mar 2011 00:00:00 +0530 Wed, 06 Mar 2019 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279161 Where a tax statute is amended mid-year to change the turnover threshold, liability must be worked out separately for the pre-amendment and post-amendment periods. The turnover for the full financial year may be examined to see whether the charge is attracted, but the actual levy must be computed period-wise under the provision in force for each segment of the year. The unamended provision applies to the earlier period, and the amended provision applies after the amendment. The Tribunal's contrary view was not fully sustainable, and the assessment had to be recomputed on a bifurcated basis. Case-Laws VAT and Sales Tax Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279161