https://www.taxtmi.com/caselaws?id=102645 The amended proviso to section 9(1) of the Central Sales Tax Act was held to operate retrospectively from 5 January 1957, so it could apply to subsequent sales by an unregistered dealer and was not confined to registered dealers. Because the High Court had decided the matter only on the footing that the assessee was unregistered, without examining the nature of the business or whether the transactions amounted to subsequent sales attracting tax, the matter required fresh factual scrutiny. The High Court's judgment was set aside and the writ petitions were remitted for reconsideration under the amended statutory regime. en-us Sat, 26 Sep 1987 00:00:00 +0530 Wed, 11 Sep 2013 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102645 The amended proviso to section 9(1) of the Central Sales Tax Act was held to operate retrospectively from 5 January 1957, so it could apply to subsequent sales by an unregistered dealer and was not confined to registered dealers. Because the High Court had decided the matter only on the footing that the assessee was unregistered, without examining the nature of the business or whether the transactions amounted to subsequent sales attracting tax, the matter required fresh factual scrutiny. The High Court's judgment was set aside and the writ petitions were remitted for reconsideration under the amended statutory regime. Case-Laws VAT and Sales Tax Sat, 26 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102645