https://www.taxtmi.com/caselaws?id=435619 A delegated exemption notification cannot retrospectively add conditions that narrow an accrued sales tax exemption unless the enabling statute expressly authorises such withdrawal or modification. The court held that a later condition requiring the goods to have suffered Central Sales Tax could not be imposed with retrospective effect, so the notification was ultra vires and invalid to that extent. On unjust enrichment, the court declined to impose a blanket bar on refund or recovery claims and left the competent authorities to deal with those matters in accordance with law. The impugned notification was struck down to the extent of the retrospective curtailment, and related orders were set aside where they depended on it. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 08 Sep 2023 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435619 A delegated exemption notification cannot retrospectively add conditions that narrow an accrued sales tax exemption unless the enabling statute expressly authorises such withdrawal or modification. The court held that a later condition requiring the goods to have suffered Central Sales Tax could not be imposed with retrospective effect, so the notification was ultra vires and invalid to that extent. On unjust enrichment, the court declined to impose a blanket bar on refund or recovery claims and left the competent authorities to deal with those matters in accordance with law. The impugned notification was struck down to the extent of the retrospective curtailment, and related orders were set aside where they depended on it. Case-Laws VAT and Sales Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435619