https://www.taxtmi.com/caselaws?id=767509 An absolute exemption granted under an earlier notification remains protected unless it is lawfully revoked, and a later notification cannot retrospectively withdraw that accrued benefit. The amendment to Section 8(5) of the Central Sales Tax Act, which made compliance with Section 8(4) mandatory for exemption, operates prospectively from 11-05-2002 and governs future exemptions only. It does not disturb a substantive exemption already vested under the notification dated 07-11-1997. Accordingly, the later notification dated 31-10-2006 could not be applied to compel production of Form C or deny the petitioner the continuing exemption already available up to 17-04-2013. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767509 An absolute exemption granted under an earlier notification remains protected unless it is lawfully revoked, and a later notification cannot retrospectively withdraw that accrued benefit. The amendment to Section 8(5) of the Central Sales Tax Act, which made compliance with Section 8(4) mandatory for exemption, operates prospectively from 11-05-2002 and governs future exemptions only. It does not disturb a substantive exemption already vested under the notification dated 07-11-1997. Accordingly, the later notification dated 31-10-2006 could not be applied to compel production of Form C or deny the petitioner the continuing exemption already available up to 17-04-2013. Case-Laws VAT / Sales Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767509