https://www.taxtmi.com/caselaws?id=100780 The Supreme Court held that the Mysore Legislature had competence to validate and apply substituted section 5(5A) retrospectively so as to levy sales tax on textile turnover for a past period when textiles were not declared goods. Section 15 of the Central Sales Tax Act did not restrict the levy during that assessment period because the constitutional limitation applied only once the goods acquired declared-goods status. The later change in the legal character of textiles did not nullify the State's power to impose a retrospective tax for the earlier period. The retrospective levy was therefore valid, and the tax demand was confirmed. en-us Thu, 11 Nov 1971 00:00:00 +0530 Tue, 17 Sep 2013 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100780 The Supreme Court held that the Mysore Legislature had competence to validate and apply substituted section 5(5A) retrospectively so as to levy sales tax on textile turnover for a past period when textiles were not declared goods. Section 15 of the Central Sales Tax Act did not restrict the levy during that assessment period because the constitutional limitation applied only once the goods acquired declared-goods status. The later change in the legal character of textiles did not nullify the State's power to impose a retrospective tax for the earlier period. The retrospective levy was therefore valid, and the tax demand was confirmed. Case-Laws VAT and Sales Tax Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100780