2000 (3) TMI 1060

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..... in these two Writ Petitions Nos. 9418 and 9719 of 1999 and that the decision in Civil Writ Petition No. 9418 of 1999 will govern the other case as well. For the sake of convenience, facts are being taken from Civil Writ Petition No. 9418 of 1999. 2.. Challenge in this writ petition is to the notification dated February 17, 1999 published in the Punjab Government Gazette (Extraordinary) on Febru .....

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..... -Power Implements" sub-item No. (9) and the entries relating thereto were omitted with effect from September 8, 1998. In other words, items which were tax-free were withdrawn from Schedule "B" retrospectively with effect from September 8, 1998 and brought to tax with effect from that date. This, in our view, is impermissible. A notification withdrawing tax-free items could operate only with effect .....

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