https://www.taxtmi.com/caselaws?id=767566 The HC held that a prospective amendment requiring production of Form C for exemption under the Central Sales Tax Act could not retrospectively curtail an exemption right already accrued under an earlier notification. Because the petitioner's exemption had operated from 22-9-1996 and remained unrevoked for the relevant period, the later notification dated 31-10-2006 was inapplicable. The petitioner was therefore entitled to exemption without filing Form C, and the impugned assessment and tribunal orders were quashed. en-us Tue, 11 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767566 The HC held that a prospective amendment requiring production of Form C for exemption under the Central Sales Tax Act could not retrospectively curtail an exemption right already accrued under an earlier notification. Because the petitioner's exemption had operated from 22-9-1996 and remained unrevoked for the relevant period, the later notification dated 31-10-2006 was inapplicable. The petitioner was therefore entitled to exemption without filing Form C, and the impugned assessment and tribunal orders were quashed. Case-Laws VAT / Sales Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767566