Power to issue notification with retrospective effect
Where the State Government is satisfied that it is necessary so to do in the public interest, it may issue a notification under section 3A or section 3D, or section 4 or section 4B so as to make it effective from a date not earlier than six months from the date of issue of such notification:
PROVIDED that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this section.
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