https://www.taxtmi.com/caselaws?id=100558 Amended Punjab and Haryana sales tax provisions were upheld because they clearly fixed the taxing stage for declared goods as the last sale or last purchase by the dealer liable to tax, thereby removing the earlier uncertainty and aligning the State law with section 15 of the Central Sales Tax Act, 1956. The retrospective amendment, review, and refund mechanism were held not to create discrimination, invalid delegation, or any breach of Articles 14 or 304(a), because the scheme applied uniformly and the tax rate limit was administratively applied within defined bounds. The successor State Legislatures were also competent to amend the law for their respective territories, including retrospectively. en-us Tue, 29 Oct 1968 00:00:00 +0530 Mon, 19 May 2014 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100558 Amended Punjab and Haryana sales tax provisions were upheld because they clearly fixed the taxing stage for declared goods as the last sale or last purchase by the dealer liable to tax, thereby removing the earlier uncertainty and aligning the State law with section 15 of the Central Sales Tax Act, 1956. The retrospective amendment, review, and refund mechanism were held not to create discrimination, invalid delegation, or any breach of Articles 14 or 304(a), because the scheme applied uniformly and the tax rate limit was administratively applied within defined bounds. The successor State Legislatures were also competent to amend the law for their respective territories, including retrospectively. Case-Laws VAT and Sales Tax Tue, 29 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100558