https://www.taxtmi.com/caselaws?id=100711 A retrospective amendment to the Central Sales Tax Act altered the basis of liability for inter-State sales, so that taxability under the Central Act was no longer displaced by the treatment of the same sales under the Kerala sales tax law. The amended scheme substituted the turnover definition, inserted section 6(1A), and aligned section 9 so that liability arose under the Central Act while assessment and collection could be carried out through the State machinery. Assessment made without applying the amended provisions could not stand, and the matter was remitted for fresh reassessment under the amended regime. en-us Thu, 14 Aug 1969 00:00:00 +0530 Wed, 18 Sep 2013 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100711 A retrospective amendment to the Central Sales Tax Act altered the basis of liability for inter-State sales, so that taxability under the Central Act was no longer displaced by the treatment of the same sales under the Kerala sales tax law. The amended scheme substituted the turnover definition, inserted section 6(1A), and aligned section 9 so that liability arose under the Central Act while assessment and collection could be carried out through the State machinery. Assessment made without applying the amended provisions could not stand, and the matter was remitted for fresh reassessment under the amended regime. Case-Laws VAT and Sales Tax Thu, 14 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100711