https://www.taxtmi.com/caselaws?id=397999 A general increase in tax rates on petrol and diesel could not be made by notification under section 31 of the Puducherry VAT Act, because that provision was limited to reductions in tax payable, conditional concessions, and specified classes or transactions. The court held that a wholesale alteration of the applicable rate across all transactions had to be made by amending the Schedules under section 75, which is the proper mechanism for changing tax rates generally. As the impugned notification imposed an omnibus enhancement without special conditions or a limited class of dealers, it was issued under an inapplicable provision and was set aside. en-us Thu, 27 Aug 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397999 A general increase in tax rates on petrol and diesel could not be made by notification under section 31 of the Puducherry VAT Act, because that provision was limited to reductions in tax payable, conditional concessions, and specified classes or transactions. The court held that a wholesale alteration of the applicable rate across all transactions had to be made by amending the Schedules under section 75, which is the proper mechanism for changing tax rates generally. As the impugned notification imposed an omnibus enhancement without special conditions or a limited class of dealers, it was issued under an inapplicable provision and was set aside. Case-Laws VAT and Sales Tax Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397999