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2011 (3) TMI 1521 - HC - VAT and Sales TaxQuashing of notification dated May 13, 2008, making retrospective amendment from January 1, 2006 to the Schedule to the Haryana Value Added Tax Act, 2003 (the Haryana VAT Act) thereby making the goods in question taxable seeked Held that:- In the present case, the damaged wheat was covered by "cattle feed" and was exempted from tax being in tax-free goods. It is only for the first time that the same has been excluded from the said category vide impugned notification dated May 13, 2008 operating retrospectively with effect from January 1, 2006. No reason has been given as to why retrospective amendment became necessary. There was no dispute about interpretation during the relevant period. In these circumstances, we have to hold that the impugned notification to the extent of retrospectivity is arbitrary and beyond the competence of rule-making authority exercising power of delegated legislation. Limitation on exercise of retrospective power applicable to plenary Legislature obviously applies to a subordinate Legislature. If plenary Legislature cannot exercise retrospective power in certain situations, obviously it cannot authorise delegated authority to do. Contention of the petitioner has, thus, to be upheld.
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