https://www.taxtmi.com/highlights?id=68889 Retrospective withdrawal of exemption - exemption from sales tax / VAT to Waste Paper, Paper Boards and used/old bottles - while the Government is conferred with the power to grant exemption prospectively or retrospectively, the power to withdraw, annul, modify or vary a notifcation traceable to sub-Section (3) to Section 17 of the TNGST Act, cannot be exercised retrospectively. - HC en-us Fri, 24 Mar 2023 09:34:18 +0530 Fri, 24 Mar 2023 09:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68889 Retrospective withdrawal of exemption - exemption from sales tax / VAT to Waste Paper, Paper Boards and used/old bottles - while the Government is conferred with the power to grant exemption prospectively or retrospectively, the power to withdraw, annul, modify or vary a notifcation traceable to sub-Section (3) to Section 17 of the TNGST Act, cannot be exercised retrospectively. - HC Highlights VAT and Sales Tax Fri, 24 Mar 2023 09:34:18 +0530 https://www.taxtmi.com/highlights?id=68889