https://www.taxtmi.com/caselaws?id=100710 Retrospective amendment by the Central Sales Tax (Amendment) Ordinance, 1969 required taxable turnover under the Central Sales Tax Act, 1956 to be computed under the amended statutory scheme, without importing trade discounts allowed only under State sales tax rules; the claimed deduction was therefore unavailable. A vires challenge to the Ordinance was outside the revision jurisdiction, so its constitutional validity could not be examined in those proceedings. The appeals succeeded, the High Court judgment was set aside, and the matter was remitted for fresh assessment in accordance with law. en-us Mon, 11 Aug 1969 00:00:00 +0530 Thu, 19 Sep 2013 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100710 Retrospective amendment by the Central Sales Tax (Amendment) Ordinance, 1969 required taxable turnover under the Central Sales Tax Act, 1956 to be computed under the amended statutory scheme, without importing trade discounts allowed only under State sales tax rules; the claimed deduction was therefore unavailable. A vires challenge to the Ordinance was outside the revision jurisdiction, so its constitutional validity could not be examined in those proceedings. The appeals succeeded, the High Court judgment was set aside, and the matter was remitted for fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 11 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100710