Retrospective sales tax validation upheld where binding precedent supported the amended tax entry.

Retrospective insertion of item No. 34 in Schedule B of the Haryana General Sales Tax Act, 1973, was treated as constitutionally valid despite objections that it imposed a fresh tax burden on goods earlier regarded as non-taxable and operated over an excessively long period. The challenge was rejected because binding precedent had already upheld similar retrospective insertion and validation provisions in comparable sales tax legislation. On that basis, the retrospective tax entry was sustained and the writ petition failed.

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Issues: Whether the retrospective operation given to item No. 34 of Schedule B of the Haryana General Sales Tax Act, 1973, with effect from 20 May 1955, was constitutionally valid.

Analysis: The challenge was that the retrospective levy amounted to a fresh tax burden on goods earlier treated as non-taxable and that the period of retrospectivity was excessively long. The Court held that these objections were concluded by binding precedent upholding similar retrospective insertion and validation of a comparable entry in the sales tax legislation. On that footing, the Court treated the constitutional challenge as covered by earlier authority and found no ground to strike down the retrospective amendment.

Conclusion: The retrospective effect given to item No. 34 of Schedule B was upheld and the challenge failed.

Final Conclusion: The writ petition was rejected, and the impugned retrospective tax entry was sustained.

Ratio Decidendi: A retrospective sales tax validation provision is constitutionally permissible where it is supported by legislative competence and binding precedent upholding similar retrospective taxation.

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