1987 (4) TMI 473 - HC - VAT and Sales Tax

Summary

The High Court of Orissa heard two writ applications together regarding a Notification issued by the State Government under the Central Sales Tax Act. The Notification rescinding an earlier one with retrospective effect was held invalid as the State Government was not empowered to issue it retrospectively. The Court quashed the assessment orders and remitted the matter for fresh assessments from the date of publication of the Notification. No costs were awarded. (Case: 1987 (4) TMI 473 - ORISSA HIGH COURT)