https://www.taxtmi.com/caselaws?id=377460 A later administrative clarification under the Kerala Value Added Tax Act was upheld but treated as operating prospectively, because earlier Division Bench decisions had already rejected the challenge to the underlying tax position on sales by Domestic Tariff Area dealers to Special Economic Zone units. The Court held that transactions completed before 30.08.2013 continued to be governed by the earlier clarification dated 15.09.2007, and any amount remitted in excess under that earlier position could be claimed by refund. The appeals were dismissed, with relief limited to prospective operation of the later clarification and preservation of prior-period rights. en-us Thu, 14 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377460 A later administrative clarification under the Kerala Value Added Tax Act was upheld but treated as operating prospectively, because earlier Division Bench decisions had already rejected the challenge to the underlying tax position on sales by Domestic Tariff Area dealers to Special Economic Zone units. The Court held that transactions completed before 30.08.2013 continued to be governed by the earlier clarification dated 15.09.2007, and any amount remitted in excess under that earlier position could be claimed by refund. The appeals were dismissed, with relief limited to prospective operation of the later clarification and preservation of prior-period rights. Case-Laws VAT and Sales Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377460