https://www.taxtmi.com/caselaws?id=407013 The amendment to Entry No. 5 of the Karnataka Tax on Entry of Goods Act, 1979 was held prospective because the notification fixed a future commencement date, so it could not operate retrospectively. A notice issued under Section 5(4) was not treated as a notice under Section 6, as the two provisions serve different statutory purposes and the proceedings arose from scrutiny of returns rather than escaped assessment. The notice dated 02.01.2017 and the resulting reassessments were barred by the three-year limitation under Section 5(6). The later clarification could not displace the earlier consistent departmental position on the taxability of unmanufactured tobacco. The writ petitions accordingly succeeded. en-us Fri, 26 Feb 2021 00:00:00 +0530 Tue, 27 Apr 2021 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407013 The amendment to Entry No. 5 of the Karnataka Tax on Entry of Goods Act, 1979 was held prospective because the notification fixed a future commencement date, so it could not operate retrospectively. A notice issued under Section 5(4) was not treated as a notice under Section 6, as the two provisions serve different statutory purposes and the proceedings arose from scrutiny of returns rather than escaped assessment. The notice dated 02.01.2017 and the resulting reassessments were barred by the three-year limitation under Section 5(6). The later clarification could not displace the earlier consistent departmental position on the taxability of unmanufactured tobacco. The writ petitions accordingly succeeded. Case-Laws VAT and Sales Tax Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407013