https://www.taxtmi.com/caselaws?id=462958 A notification issued under the Assam General Sales Tax Act could not operate retrospectively from a date earlier than its actual issue because subordinate legislation takes effect prospectively unless the parent statute clearly authorises retrospective operation. The stated earlier effective date therefore could not enlarge tax liability or defeat the concessional rate for the relevant assessment year. The reassessment was also unsustainable because the authority did not independently determine the issue and instead relied on a superior administrative clarification. In a taxing matter, equitable considerations and prior benefit cannot override the statutory mandate. en-us Thu, 17 Mar 2011 00:00:00 +0530 Mon, 28 Jul 2025 16:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462958 A notification issued under the Assam General Sales Tax Act could not operate retrospectively from a date earlier than its actual issue because subordinate legislation takes effect prospectively unless the parent statute clearly authorises retrospective operation. The stated earlier effective date therefore could not enlarge tax liability or defeat the concessional rate for the relevant assessment year. The reassessment was also unsustainable because the authority did not independently determine the issue and instead relied on a superior administrative clarification. In a taxing matter, equitable considerations and prior benefit cannot override the statutory mandate. Case-Laws VAT / Sales Tax Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462958