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2009 (7) TMI 1187 - KERALA HIGH COURTWhether retrospectivity of exhibit P6 [Notification S.R.O. No. 958 of 2002], taking away the benefit of S.R.O. No. 1731 of 1993 from a previous date than the date of actual promulgation of exhibit P6, can be sustained or not? Held that:- The petitioner was disabled from collecting tax or from procuring form C declarations during the period when S.R.O. No. 1731 of 1993 was in force. Since the said notification was superseded by exhibit P6 notification (S.R.O. No. 958 of 2002) issued only on November 21, 2002, the petitioner cannot be put to the burden of tax liability or obligation for production of declaration, for any period prior to November 21, 2002. Therefore the retrospectivity given in exhibit P6 is held as unsustainable. Hence it is held that the petitioner is entitled for exemption from payment of tax on the turnover of inter-State sale effected during the period between June 1, 2002 to November 22, 2002. In the result, exhibit P7 assessment is hereby quashed. The matter is remanded to the first respondent for fresh assessment on the basis of the findings rendered above. The liability for payment of interest also need be re-worked accordingly. The revised assessment may be issued as early as possible, at any rate within a period of two months from the date of copy of this judgment.
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